Analysis Cash Flow On Increasing The Effectiveness Of Financial  Performance At PT. Semen Baturaja On The Indonesia Stock Exchange  For The 2019-2022 Period

Husin Edli Hadi Atma; RENEA SHINTA AMINDA; Immas Nurhayati

Husin Edli Hadi Atma Universitas Ibn Khaldun Bogor
RENEA SHINTA AMINDA Universitas Ibn Khaldun Bogor
Immas Nurhayati Universitas Ibn Khaldun Bogor

Keywords: Cash Flow, Cash Flow Ratio, Company Performance

Abstract

Financial performance appraisal really needs to be done to determine the achievement or success of a company for various activities carried out in utilizing available financial resources. The purpose of conducting this research is to determine the cash flow analysis in assessing the performance of PT. Semen Baturaja, Tbk. During 2019-2022. This study uses ratio analysis method. The ratios used in this study are operating cash flow ratio, cash coverage ratio to interest, cash coverage ratio to current liabilities, total debt ratio, fund flow coverage ratio. From calculations using the ratio analysis method, unsatisfactory results are obtained. So it can be concluded that the performance of PT Semen Baturaja Tbk. Between 2019 and 2022 Has poor financial performance.