Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Marella, Eka Ayu
Unknown Affiliation
Economics, Econometrics & Finance Education Library & Information Science

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Likuiditas PT Kalbe Farma Tbk Berdasarkan Laporan Keuangan Movizar, Rully; Marella, Eka Ayu
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i3.149

Abstract

This study aims to determine the liquidity level of PT Kalbe Farma Tbk for the 2022–2024 period using cash flow ratio analysis, namely the Operating Cash Flow to Current Liabilities (OCL) Ratio, Cash Flow to Interest Ratio (CFL), Cash Flow to Total Debt Ratio (TLC), and Cash Flow to Net Income Ratio (NTR). The data used is secondary quantitative data obtained from the company's financial statements. The results show that the OSL ratio increased from 0.29 to 1.14, indicating an improvement in the company's ability to meet short-term obligations. The TLC ratio has been in excellent condition for three consecutive years. The TH ratio shows a positive trend and is approaching the ideal limit, while the ILC ratio increased from 0.37 to 1.47, reflecting improving earnings quality. Overall, PT Kalbe Farma Tbk's liquidity has improved significantly during the study period.
Co-Authors Movizar, Rully