National Conference on Applied Business, Education & Technology (NCABET)
Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET

LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BEI

Raden Irna Afriani (Universitas Bina Bangsa)
Novi Handayani (Universitas Bina Bangsa)
Eti Kuryati (Universitas Bina Bangsa)

Article Info

Publish Date
31 Oct 2022

Abstract

The purpose of this study is to analyze cash flow statements to assess the financial performance of companies engaged in agriculture listed on the Indonesia Stock Exchange in 2017-2021. The research method used is descriptive qualitative research. The data used is secondary data, namely the complete financial statements of agricultural sector companies, totaling 6 companies listed on the Indonesia Stock Exchange (IDX) using purposive sampling. The analytical technique used is using the cash flow ratio by comparing each cash flow statement from each company engaged in the agricultural sector each year. The results show that the agricultural companies studied in general have good performance, if examined from the ratio of cash flows to interest, capital expenditures, and the ratio of cash flows to net income, but from the ratio of cash flows to current liabilities and total debt, the company the agricultural sector is underperforming

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Journal Info
National Conference on Applied Business, Education & Technology (NCABET)
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Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

Description

National Conference on Applied Business, Education & Technology (NCABET) is a proceeding series that aims to publish proceedings from conferences on the theories and methods in the fields of Business, Education and Technology research. All proceedings in this series are open access, i.e. the ...