ANALISIS KOMPARATIF LAPORAN ARUS KAS DALAM MENILAI TINGKAT LIKUIDITAS BADAN USAHA MILIK NEGARA BIDANG USAHA SEMEN YANG TERDAFTAR DI BURSA EFEK INDONES (PERIODE 2014-2016)
Abstract
Abstract
The purpose of this study was to find out and evaluate liquidity through
comparative analysis in state-owned enterprises’s cashflow between 2012 – 2016.
The method used in this research is comparative descriptive, that is comparing
cashflow from year to year to find out the increases and decreases and after that
the liquidity evaluated by current cash debt coverage ratio method.
This research shows that not every state-owned enterprises in Indonesia
between 2014 – 2016 can paid their current liabilities with just rely on their cash
flows from operating activities. The state-owned enterprises in Indonesia that can
rely on their cashflws from operational activities to pay their current liabilites is
PT Semen Baturaja (Persero) Tbk., PT Semen Indonesia (Persero) Tbk.
Keywords: Cashflows, Liquidity, State-Owned Enterprises, Comparative
The purpose of this study was to find out and evaluate liquidity through
comparative analysis in state-owned enterprises’s cashflow between 2012 – 2016.
The method used in this research is comparative descriptive, that is comparing
cashflow from year to year to find out the increases and decreases and after that
the liquidity evaluated by current cash debt coverage ratio method.
This research shows that not every state-owned enterprises in Indonesia
between 2014 – 2016 can paid their current liabilities with just rely on their cash
flows from operating activities. The state-owned enterprises in Indonesia that can
rely on their cashflws from operational activities to pay their current liabilites is
PT Semen Baturaja (Persero) Tbk., PT Semen Indonesia (Persero) Tbk.
Keywords: Cashflows, Liquidity, State-Owned Enterprises, Comparative
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