CD Skripsi
Analisis Laporan Arus Kas Untuk Menilai Kinerja Manajemen Keuangan Pada Pt Perkebunan Nusantara V Kota Pekanbaru
This study aims to determine and analyze the financial performance of PT
Perkebunan Nusantara V Pekanbaru City from 2016 to 2020. The type of data used in
this study is quantitative data. The data sources used are primary data obtained
through interviews and secondary data, namely data from the financial statements of
PT Perkebunan Nusantara V Pekanbaru City for the 2016-2020 period. The data
analysis technique uses cash flow ratios, namely operating cash flow ratio (AKO),
cash coverage ratio to current debt (CKHL), capital expenditure ratio (PM), total debt
ratio (TH), net free cash flow ratio (AKBB), ratio Cash Coverage to Interest (CKB),
Fund Flow Coverage ratio (CAD), and Cash Flow Coverage ratio (KAK). Based on
the result of the analysis carried out, the financial performance of PT Perkebunan
Nusantara V when analyzed by the capital expenditure ratio (PM) and the cash to
interest coverage ratio (CKB) obtained good results,while other ratios obtained less
effective results.
Keywords: Cash Flow Statement, Financial Performance
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