ANALISIS KINERJA PERUSAHAAN BERDASARKAN LAPORAN ARUS KAS PADA PT INDOMOBIL SUKSES INTERNASIONAL TBK

Arief Tri Hardiyanto, Stefan Michael Benyamin Bertus

Abstract


This research discusses the role of the analysis of the cash flow statement as supporting the evaluation of company performance based on cash flow ratio, so that it can be seen in the company's ability to manage cash, either in operating activities, investing activities, and financing activities. The analysis is expected to be useful as a supporting device in the decision making process for users of financial statements for both internal and external parties. Based on the analysis of the cash flow pattern, it can be seen operating activities resulted in net cash the company is negative. Thus the financial condition of PT Indomobil Sukses Internasional Tbk is not good. Cash flows from investing activities yielded negative results, thus the financial condition of PT Indomobil Sukses Internasional Tbk is both a financing cash flow generating net amount of cash flow that is positive. The third explanation pattern of cash flow, it can be concluded that the financial condition of PT Indomobil Sukses Internasional Tbk generally in poor condition. Then, based on the analysis of the cash flow statement, author obtained information that the company has liquidity and solvency levels that are less good. The capital structure of the company has not been sufficiently effective and efficient.

Keywords: Analysis of Cash Flow Statement


References


Andika Febriani. 2009. Analisis Kemampuan Prediksi Laporan Arus Kas Dan Kinerja Perusahaan Berdasarkan Rasio Keuangan: Studi Kasus Pada PT Excelmivdo Pratama Tbk. Skripsi Fakultas Ekonomi Universitas Khatolik Indonesia Atmajaya Jakarta.

Buku pedoman seminar S1 (2014). Universitas Pakuan Fakultas Ekonomi, Bogor.

Fegi Syahputra. Analisis Kinerja Keuangan Dengan Menggunakan Laporan Arus Kas Perusahaan Manufaktur Yang Terdaftar Di BEI. Skripsi Fakultas Ekonomi Universitas Negeri Padang.

Hery.(2009). Akuntansi keuangan menegah 1.Jakarta: Bumi Aksara.

Ikatan Akuntan Indonesia. (2009). Standar akuntansi keuangan per 1 Juli 2009. Jakarta: Salemba Empat.

Indrianto, Nur., Bambang Supomo, 2009. Metodologi Penelitian Bisnis Untuk Akuntansi Dan Manajemen, Edisi Pertama. Yogyakarta:BPFE Yogyakarta

Jumingan. (2008). Analisis Laporan Keuangan. Bumi Aksara, Surakarta.

Kusumadiyanto. 2006. Analisis Laporan Keuangan Untuk Menilai Kinerja Perusahaan Pada Kelompok Industri Rokok. Skripsi Fakultas Ekonomi Universitas Widyatama Bandung.

Maria Carolina Somi. 2007. Analisa Laporan Keuangan Untuk Mengevaluasi Kinerja Keuangan Pada PT Hero Supermarket Tbk. Skripsi Fakultas Ekonomi Universitas Khatolik Indonesia Atmajaya Jakarta.

Kieso, Donald E., Jerry J. Weygandt, & Paul D. Kimmel. (2002). Accounting Principles (6th edition). New York: John Wiley & Sons Inc.

Plewa, Franklin J. & George T. Friedlob. (1995). Understanding Cash Flow. Toronto: John Wiley & Sons Inc.

PT Indomobil Sukses Internasional, Tbk. Laporan Tahunan 2012 Indomobil. Jakarta: Indomobil.

PT Indomobil Sukses Internasional, Tbk. Laporan Tahunan 2013 Indomobil. Jakarta: Indomobil.

Rudianto. (2009). Pengantar akuntansi: Konsep dan teknik penyusunan laporan keuangan. Jakarta: Erlangga.

Simamora, H. (2000). Akuntansi: Basis pengambilan keputusan bisnis, jilid 2. Jakarta: Salemba Empat.

Stice, J.D., Stice, E.K ., & Skousen, K.F. (2009). Akuntansi keuangan, buku 1. (Penerjemah Ali Akbar). Jakarta: Salemba Empat. (Buku asli diterbitkan 2007).

Stice, Stice & Skousen. (2007). Intermediate Accounting 16th Edition. South Western College Publishing, Thomson Learning, Inc.

Sutrisno. (2009). Manajemen Keuangan Teori, Konsep dan Aplikasi. Ekonisia, Yogyakarta.

Vira Aprilianti. 2007. Analisis Laporan Arus Ka Sebagai Salah Satu Penunjang Penilaian Kinerja Keuangan Pada PT Gudang Garam Tbk. Skripsi Fakultas Ekonomi Universitas Gunadarma Depok

Warren, C., Reeve, J., Duchac, J. (2007). Principle of Accounting 22rdEdition. South Western: Thomson


Full Text: PDF

DOI: 10.34204/jiafe.v1i2.518

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.