ANALISIS KINERJA KEUANGAN PADA LAPORAN ARUS KAS TAHUN 2016-2018 (STUDI KASUS PT. SEMEN TONASA KABUPATEN PANGKEP)

Abstract

This research aims at finding out how the financial performance of PT. Semen Tonasa if using cash flow statement ratios. The research method used was a qualitative descriptive method. One of financial analysis performance using cash flow statement was cash flow statement ratio which consists of Operating cash flow ratio (AKO), ratio of cash to interest coverage (CKB), ratio of cash to debt coverage (CKHL), ratio of capital expenditure (PM), the ratio of total debt (TH), Ratio of cash flow to net income (LB). The results of the research obtained from PT. Semen Tonasa, the researcher examined that the financial performance of PT. Semen Tonasa was not good, it can be seen that the ratio of AKO, CKHL, PM, TH, LB had not been above standard 1, while the ratio of current to interest (CKB) was good because it was above the standard 1. It can be concluded that the five cash flow ratios were bad because it was only 1 ratio was good.