Analisis Arus Kas Dalam Menilai Kinerja Keuangan PT Wijaya Karya Tbk Tahun 2019 – 2021

Simbolon, Faiz Muttaqin (2022) Analisis Arus Kas Dalam Menilai Kinerja Keuangan PT Wijaya Karya Tbk Tahun 2019 – 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Faiz Muttaqin Simbolon_1302190812.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (67kB)
	Text (Abstrak) 02. Abstrak_Faiz Muttaqin Simbolon_1302190812.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (70kB)
	Text (Daftar Isi) 03. Daftar Isi_Faiz Muttaqin Simbolon_1302190812.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (104kB)
	Text (Bab I) 05. Bab I_Faiz Muttaqin Simbolon_1302190812.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (90kB)
	Text (Bab II) 06. Bab II_Faiz Muttaqin Simbolon_1302190812.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (144kB)
	Text (Bab III) 07. Bab III_Faiz Muttaqin Simbolon_1302190812.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (232kB)
	Text (Bab IV) 08. Bab IV_Faiz Muttaqin Simbolon_1302190812.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (69kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Faiz Muttaqin Simbolon_1302190812.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB)

Abstract

Abstrak Demi mencapai visi Indonesia 2045 pemerintah mendesak pembangunan infrastruktur di Indonesia. Pemerintah menugaskan kepada BUMN dalam pembangunan proyek infrastruktur yang ada di Indonesia. Hal ini mungkin memberikan tekanan terhadap kinerja keuangan BUMN tak terkecuali pada kinerja keuangan PT Wijaya Karya, Tbk. Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Wijaya Karya bila diukur dengan analisis laporan arus kas dan rasio arus kas. Rasio arus kas dalam penelitian ini meliputi rasio arus kas operasi (AKO), rasio arus dana (CAD), rasio kas terhadap bunga (CKB), rasio kas terhadap hutang lancar (CKHL), rasio pengeluaran modal (PM), rasio total hutang (TH), rasio arus kas bersih (AKBB) dan rasio kecukupan arus kas (KAK). Metode yang digunakan dalam penelitian ini adalah metode deskriptif komparatif dan metode kepustakaan, adapun data yang digunakan data sekunder berupa laporan keuangan dan laporan tahunan PT Wijaya Karya, Tbk. tahun 2019-2021 yang diperoleh dari Bursa Efek Indonesia dan website resmi perusahaan. Hasil penelitian rasio arus kas menunjukan bahwa selama tahun 2019 – 2021 perusahaan memiliki kemampuan yang kurang baik dalam menghasilkan kas dan membayar kewajibannya. Perihal ini ditinjau dari aktivitas operasi, investasi, maupun pendanaan yang juga mengalami penurunan selama tahun 2019 – 2021. / To accomplish the Indonesia 2045 vision, the government is boosting infrastructure advancement in Indonesia. The management has signed a contract accompanying a state-owned activity to cultivate an infrastructure project in Indonesia. This could burden the financial performance of state-possessed enterprises, containing the financial acting of PT Wijaya Karya, Tbk. This study aims to decide PT Wijaya Karya's financial performance as determined through an analysis of cash flow charges and cash flow ratios. The cash flow ratios in this study include operating cash flow ratio (AKO), fund flow ratio (CAD), cash to interest ratio (CKB), cash to current debt ratio (CKHL), capital expenditure ratio (PM), total debt ratio (TH), net cash flow ratio (AKBB) and cash flow adequacy ratio (KAK). The method used in this study is a comparative descriptive method and the library method, while the data used are secondary in the form of financial reports and annual reports of PT Wijaya Karya, Tbk. 2019-2021 was obtained from the Indonesia Stock Exchange and the company's official website. The results of the study based on the cash flow ratio show that during 2019-2021 the company has a poor ability to generate cash and pay its obligations. This is in terms of operating, investing, and funding activities which also experienced a decline during 2019-2021.

Actions (login required)

View Item