Analisis Laporan Arus Kas Pada PT Wijaya Karya (Persero) Tbk di Bursa Efek Indonesia (BEI)

Selvi Anggraeni, Uhud Darmawan Natsir, Nurman Nurman, Romansyah Sahabuddin, Fatmawati A. Rahman

Abstract


Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Wijaya Karya (Persero) Tbk ditinjau dari rasio arus kas selama periode 2017-2021. Jenis penelitian ini adalah penelitian kuantitatif. Sumber data yang digunakan merupakan data sekunder yang berasal dari laporan keuangan yaitu laporan posisi keuangan, laporan laba/rugi, serta laporan arus kas perusahaan. Teknik analisis yang digunakan yaitu analisis rasio arus kas dalam hal ini, Rasio Arus Kas Operasi (AKO), Rasio Cakupan kas terhadap bunga (CKB), Rasio pengeluaran modal (PM), Rasio total hutang (TH), rasio arus kas terhadap laba serta rasio Kecukupan arus kas (KAK). Temuan dalam penelitian ini menunjukkan hasil bahwa kinerja keuangan perusahaan PT. Wijaya Karya (Persero) Tbk selama periode 2017-2021 menunjukkan bahwa terdapat tiga rasio yang memiliki nilai rata-rata berada di bawah standar (<1) yaitu AKO, TH serta KAK yang berarti bahwa perusahaan belum mampu membayar kewajiban lancar dan kewajiban tetapnya menggunakan arus kas operasional. Namun, disisi lain perusahaan dapat memenuhi beban bunga, pengeluaran modal serta laba bersih.

Kata kunci: Laporan Arus Kas; Rasio Arus Kas; Kinerja Keuangan

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DOI: https://doi.org/10.37531/sejaman.v5i2.3797

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