ANALISIS KOMPARATIF LAPORAN ARUS KAS DALAM MENILAI TINGKAT LIKUIDITAS BADAN USAHA MILIK NEGARA BIDANG USAHA SEMEN YANG TERDAFTAR DI BURSA EFEK INDONES (PERIODE 2014-2016)
Jurnal Ilmiah Riset Akuntansi
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Title |
ANALISIS KOMPARATIF LAPORAN ARUS KAS DALAM MENILAI TINGKAT LIKUIDITAS BADAN USAHA MILIK NEGARA BIDANG USAHA SEMEN YANG TERDAFTAR DI BURSA EFEK INDONES (PERIODE 2014-2016)
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Creator |
Jamilah, Nur Lailatul
Maslichah, Maslichah |
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Description |
AbstractThe purpose of this study was to find out and evaluate liquidity throughcomparative analysis in state-owned enterprises’s cashflow between 2012 – 2016.The method used in this research is comparative descriptive, that is comparingcashflow from year to year to find out the increases and decreases and after thatthe liquidity evaluated by current cash debt coverage ratio method.This research shows that not every state-owned enterprises in Indonesiabetween 2014 – 2016 can paid their current liabilities with just rely on their cashflows from operating activities. The state-owned enterprises in Indonesia that canrely on their cashflws from operational activities to pay their current liabilites isPT Semen Baturaja (Persero) Tbk., PT Semen Indonesia (Persero) Tbk.Keywords: Cashflows, Liquidity, State-Owned Enterprises, Comparative
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Publisher |
Jurnal Ilmiah Riset Akuntansi
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Contributor |
—
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Date |
2018-02-21
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://riset.unisma.ac.id/index.php/jra/article/view/913
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Source |
Jurnal Ilmiah Riset Akuntansi; Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061 |
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Language |
eng
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Relation |
http://riset.unisma.ac.id/index.php/jra/article/view/913/903
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Rights |
Copyright (c) 2018 Jurnal Riset Akuntansi
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