COMPANY'S FINANCIAL PERFORMANCE MEASUREMENT BY USING CASH FLOW RATIO ANALYSIS (EMPIRICAL STUDY ON TELECOMMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE FOR PERIOD 2012-2016)

Deansi, Novad (2018) COMPANY'S FINANCIAL PERFORMANCE MEASUREMENT BY USING CASH FLOW RATIO ANALYSIS (EMPIRICAL STUDY ON TELECOMMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE FOR PERIOD 2012-2016). Diploma thesis, Universitas Andalas.

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Abstract

This research purposed to analyze the company’s financial performance, specifically for telecommunication companies listed on Indonesia Stock Exchange for period 2012-2016 by using cash flow ratio analysis. The calculation of the company’s financial performance is conducted by using sufficiency and efficiency ratios of cash flow ratio which is processed by using Microsoft Excel Program version 2007. This research is a descriptive study with a quantitative analysis model, that uses secondary data obtained from official website of Indonesian Stock Exchange. The object of the research is the financial statement of telecommunication companies from 2012-2016. The data were obtained from the annual report of four telecommunication companies listed on IDX. The samples of the research was determine by non-probability sampling techniques then combined with purposive sampling method, so that only four companies selected as the sample that fit into the criteria from the total of six companies listed. The result of this research revealed that only PT. Telekomunikasi Indonesia Tbk that showed a good financial performance over the 5 years period, because the ratio obtained by this company shows a good result. Unfortunately, the another three companies showed poorly tended performance, there are PT. XL Axiata Tbk, PT. Indosat Tbk, and PT. Smartfren Telecom Tbk. These three companies have lower cash flow from operation that affect the value of the ratio, that display a bad financial performance. From the calculation, can be known that cash flow from operation play a big role that could see from the formulation of this ratio mostly use this component. Moreover, analyze the company’s financial performance by using cash flow ratio is quite effective measures because it give more information about the company’s ability to meet its commitment. Keywords: Cash Flow Ratios, Sufficiency Ratios, Efficiency Ratios, Financial Performance, Telecommunication Companies, Indonesian Stock Exchange

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