Department of Accounting, 2004

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LAPORAN ARUS KAS SEBAGAI ALTERNATIF DASAR PENILAIAN PRESTASI PERUSAHAAN ( STUDI PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEJ )

Afifah Zuhro

Abstract


This study is descriptive study in service firm of banking sector which listing in BEJ to title: Cash Flow Statement Alternatively Assessment of Company Achievement (Study at service firm which listing in BEJ).
The goal of this study to help a firm in valuing of performance and ability firm in produce a clean cash flow.
Data analysis technique which writer use refer to cash flow statement firm of year 1999 up to year 2002 as data source that is process with comparing firm standart what have state. Beside it the analysis technique follow ratios analysis namely efficiency analysis quality of profit, analysis ratio sufficiency of cash flow and effort efficiency ratio analysis. And it uses trend analysis tool so that may be known firm which have a good performance.
Base on the ratio analysis of quality of profit show decrease of seventeen of sample firm is elected, 9 firm follow a bad performance. 9 of the firm are PT. Bank Niaga, PT. Bank ANK, PT. Bank Interpacific, PT. Bank BII, PT Bank Bali, Pt. Bank Nusantara Parahyangan, PT. Bank NISP, PT. Bank Mega, PT Bank PAN. While 8 of others firm have a good performance, are: PT Bank Lippo, PT Bank Mayapada, PT Bank Pikko, PT Bank Buana, PT Bank BNI, PT Bank BCA, PT Bank Danamon, PT Bank CIC. Using of cash flow ratio for request necessities of firm show that cash flow of the activity of operation was not used for request of necessities of firm. Efficiency ratio show that almost all of the firm have a good perfomance but there are about 4 firm which have a less performance, are: Bank Lippo, Bank Pikko, Bank Danamon, and Bank Nusantara Parahyangan, although the selling experience improving but the result of profit firm precisely experience decreasing so it can not increase fund of firm. Base of the result of operation suitable ratio which used firm in infestation taking of plant assets have to consider return of the assetss and a enter cash from the operation activity. It is caused if the cash which is used to find infestation of plant assets small relative, so it will increase production of firm and efficiency of firm. Efficiency level need to improving, the maner increase cash flow enter and operation activity, it has meaning the credit have to be decreased.
The result of trend analysis show that analysis of cash flow statement may be used aas valuing of good or bad of firm performance, it is sign by ability of firm to produce cash from operation activity, which will influence operation of firm.
Base of the summary, it may be suggested that better to the firm use cash flow statement as alternative to value performance of firm. And any firm need to increase the efficiency.

 

Keyword : laporan arus kas; penilaian prestasi perusahaan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/21/jiptummpp-gdl-s1-2004-afifahzuhr-1026-pendahul-n.pdf



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