ANALISIS ARUS KAS UNTUK MEMPREDIKSI KINERJA KEUANGAN PT. SEMEN BATURAJA PERSERO, Tbk

Andi Harmoko Arifin

doi:10.34127/jrlab.v14i3.1837

Authors

Andi Harmoko Arifin Universitas Terbuka

DOI:

https://doi.org/10.34127/jrlab.v14i3.1837

Keywords:

Cash Flow, Financial Performance, Company

Abstract

This study aims to analyze and assess the financial performance of PT. Semen Baturaja Persero, Tbk. for 2020-2023, measured by cash flow statement analysis. This research was conducted at PT. Semen Baturaja Persero Tbk., which is listed on the Indonesia Stock Exchange (IDX). The data analysis technique used a quantitative approach, namely calculating cash flow ratio analysis. This technique is carried out by presenting and analyzing the company's financial data obtained in numerical form. The results are then interpreted using the ratio of operating cash flow to current liabilities, the ratio of operating cash flow to interest, the ratio of operating cash flow to capital expenditures, the ratio of operating cash flow to total debt, and the ratio of operating cash flow to net income. The results show that a cash flow to current liabilities ratio below 1 indicates an unhealthy company. A cash flow to interest ratio above 1 indicates a healthy company. A cash flow to capital expenditure ratio below 1 indicates a company requiring external funding. A cash flow to total debt ratio indicates an unhealthy total debt ratio, and a cash flow to net income ratio above 1 indicates a healthy company

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