PENGARUH PENYAJIAN LAPORAN ARUS KAS TERHADAP INVESTASI AKTIVA TETAP

Siti Chalimah, Deykasari (2007) PENGARUH PENYAJIAN LAPORAN ARUS KAS TERHADAP INVESTASI AKTIVA TETAP. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

Perusahaan Daerah Air Minum Kota Bandung wish to improve economic growth rate as according to Millenium Development Gold ( MDG). For the reason, PDAM conduct addition of invesment in the form of plant asset to support its operational activity. Before conducting the invesment, beforehand company see sufficiency of existing cash in company. Sufficiency of the cash can be seen from presented by cash flow statement company. Presentation of cash flow statement at PDAM presented in the form of daily report, monthly report and annual report, as well as loading three component that is operation activity, financing and invesment which have as according to Standard Financial Accounting going into effect. While fixed asset invesment company use Return On Investment ( ROI), because ROI can measure to return of level of company invesment of owned fixed asset in company operational activity. Influence of presentation of this cash flow statement can give decision for the management for have invesment in the form of plant asset, utilize to support company operational activity. To be based on to idea framework above to support the research, researcher use descriptive research methodologies of analysis with quantitative approach because processed data in the form of number data. This research is even also supported by data exist in PDAM and equiped is and also compared to bibliography study pass other note and literatures related to accurate object. In statistical test, researcher use Linear Regresi Modestly for the prediction of situation of company a period of to come. In this research, statistical test Correlation of Pearson show contrary and low link while Coefficient of Determination show variable of Y more influenced by other factor compared to by variable X. For the Test of t known that do not there are influence between variable of X to variable Y. Result of research by totally can be concluded that cash flow statement practically do not have an effect on to fixed asset invesment at PDAM Kota Bandung. But other factor able to influence fixed asset invesment, for example company working capital and earnings of company.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/11091

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