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

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.