Jurnal Ilmiah Kesatuan (JIK)
Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan

Analisis Arus Kas Operasi Dalam Mencapai Nilai Perusahaan Yang Optimal Studi Kasus Pada PT Semen Gresik (Persero) Tbk

Puspitasari, Ratih ( STIE Kesatuan)



Article Info

Publish Date
08 May 2013

Abstract

Cash flow of an operational activity is cash flow obtained from sales, accounts receivable revenue,payment for trade debt, goods purchasing and other costs. Company’s value is the price that will be paid by purchaser when the company is sold. The goal of this research is to find out how significant the impact of cash flow used by the company will be, to know whether the operational cash flow can increase the company’s value optimally, and to measure the company’s value which is reasonable and interested in by market. The procedure of data collecting used by the author is library research and internet browsing. In addition, the author utlizes descriptive study as well, that is collecting data related to the two variable by literature study. The result of this research shows that at PT Semen Gresik Tbk. operational cash flow has significant influence to the company’s value, that is significance degree as high as 0,000.

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Journal Info

Abbrev

jik

Publisher

Subject

Other

Description

Jurnal Ilmiah Akuntansi Kesatuan adalah media ilmiah yang independen bagi para Dosen dan Peneliti di bidang ilmu Akuntansi. Terbit tiga kali dalam setahun, pada bulan April, Agustus dan Desember. Mempublikasikan hasil-hasil penelitian terapan bidang akuntansi dalam arti luas. Pedoman bagi penulis ...