ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN LAPORAN ARUS KAS PERIODE 2016-2018 ( STUDI KASUS PADA PT ARPENI PRATAMA OCEAN LINE TBK )

Abstract

The purpose of this study was to determine the financial performance of PT Arpeni Pratama Ocean Line Tbk, which was assessed using a statement of cash flows in the 2016-2018 period. This research uses descriptive quantitative analysis research method which is the method used to calculate ratios with certain formulas by collecting cash flow statement data at PT Arpeni Pratama Ocean Line Tbk. The analytical methods used are Operating Cash Flow Ratio (AKO), Fund Flow Coverage Ratio (CAD), Cash to Interest Coverage Ratio (CKB), Cash Coverage Ratio to Current Debt (CKHL), Capital Expenditure Ratio (PM), Total Debt Ratio (TH), Free Net Cash Flow Ratio (AKBB), Cash Adequacy Ratio (KAK). Information about the data needed in this study was obtained from the Financial Statements which were downloaded from the official website of the Indonesia Stock Exchange www.idx.co.id