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All Journal RELEVAN : Jurnal Riset Akuntansi
Achmad Djamil
Program Studi Manajemen Universitas Pancasila
Economics, Econometrics & Finance Education Other

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KINERJA ARUS KAS PERUSAHAAN SEKTOR TRANSPORTASI DALAM MASA PENGENDALIAN PANDEMI COVID-19 Indra Satria; Cotoro Mukri; Achmad Djamil
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 1 (2022): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i1.4025

Abstract

Abstract Indonesia's transportation sector experienced the worst conditions during the Covid-19 pandemic in 2020. Along with the recovery of economic conditions through the Covid-19 pandemic control policy in 2021, this study was conducted to evaluate the performance of transportation sector companies during the Covid-19 pandemic control period. the. Performance appraisal is carried out according to the cash flow ratio analysis method. Purposive sampling method was determined in determining the selected companies for research. The results show that the cash flow performance of transportation sector companies has increased in terms of liquidity and solvency. On the other hand, the efficiency level has decreased. Keywords: Cash Flow Performance
Co-Authors Cotoro Mukri Indra Satria