ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT PENGUKUR KEPUTUSAN INVESTASI PADA PT. UNILEVER INDONESIA TBK TAHUN 2016-2019

Abstract

The purpose of the study was to determine the cash flow statement as a measure of investment decision at PT. Unilever Indonesia TBK using cash flow ratio analysis. The type of data use a secondary data in the form of quantitative data obtained from the company’s annual report. Based on the results of this study concluded that the finance of PT. Unilever Indonesia TBK, especially from the analysis of cash flow statement in 2016 - 2019 is quite good. This can be seen from the value of cash flow ratios that change every year. Analysis of cash flow statement can be a measure of investment decisions, this can be seen from the calculation of cash flow ratios such as the ratio of AKO, which amounts to 61%, 56%, 71%, 66%, the ratio of CAD 4,19 times, 3,92 times, 5,23 times, 3,23 times, the ratio of CKB 669,16 times, 650,91 times, 3.981 times, CKHL ratio 1,15 times,1,08 times, 1,33 times, 1,36 times, PM ratio 3,75 times, 4,49 times, 7,92 times, 5,00 times, TH ratio 55%, 52%, 66%, 56%, ratio of AKBB are 1.327%, 1.427%, 2.382%, 870%, and KAK ratio are 0,42 times, 0,49 times, 0,73 times, 0,55 times, which describes the company has positive cash flow. So that make the company possible to get investment from investors.