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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)
 
Creator Jamilah, Nur Lailatul
Maslichah, Maslichah
 
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
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor
 
Date 2018-02-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/913
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/913/903
 
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