Tujuan penelitian ini adalah untuk mengetahui dan menganalisis kinerja keuangan yang diukur menggunakan rasio arus kas pada PT. Indofood Sukses Makmur Tbk. Periode 2018-2020. Penelitian ini menggunakan metode analisis rasio arus kas sebagai berikut : rasio arus kas operasi (AKO), rasio cakupan arus dana (CAD), rasio cakupan kas terhadap bunga (CKB), rasio cakupan kas terhadap utang lancar (CKHL), rasio pengeluaran modal (PM), rasio total utang (TH). Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Berupa Laporan Keuangan yang terdiri dari Laporan Neraca, Laporan Laba Rugi dan Laporan Arus Kas pada PT. Indofood Sukses Makmur Tbk periode 2018-2020. Teknik pengumpulan data yang digunakan dalam penelitian ini untuk memperoleh data dan informasi yang dibutuhkan adalah studi dokumentasi yaitu melalui website milik Bursa Efek Indonesia (www.idx.co.id). Penulis menggunakan teknik analisis kuantitatif yaitu melakukan perhitungan dan analisis hasil yang relevan dari laporan keuangan, dengan menggunakan rasio laporan arus kas.BHasil dari penelitian diketahui bahwa kinerja keuangan PT. Indofood Sukses Makmur Tbk periode 2018-2020 menunjukkan bahwa ada tiga rasio arus kas yang nilainya masih dibawah standar kriteria yang berlaku karena perusahaan belum dapat memenuhi kewajiban lancar dan hutang jangka panjang tepat waktu namun perusahaan dapat menutup biaya bunga, pengeluaran modal, dan mampu membayar pajak dari arus kas yang dihasilkan perusahaan.

The purpose of this study was to determine and analyze the financial performance as measured by the cash flow ratio at PT. Indofood Sukses Makmur Tbk. 2018-2020 period. This study uses the following cash flow ratio analysis methods: operating cash flow ratio (AKO), fund flow coverage ratio (CAD), cash to interest coverage ratio (CKB), cash to current debt coverage ratio (CKHL), capital expenditure ratio ( PM), total debt ratio (TH). The type of data used in this research is quantitative data. Sources of data used in this study is secondary data. In the form of a Financial Statement consisting of a Balance Sheet, Income Statement and Cash Flow Statement at PT. Indofood Sukses Makmur Tbk period 2018-2020. The data collection technique used in this study to obtain the data and information needed is a documentation study, namely through the website of the Indonesia Stock Exchange (www.idx.co.id). The author uses quantitative analysis techniques, namely calculating and analyzing the relevant results from the financial statements, using the cash flow statement ratio. The results of the study note that the financial performance of PT. Indofood Sukses Makmur Tbk for the 2018-2020 period shows that there are three cash flow ratios whose values ​​are still below the applicable standard criteria because the company has not been able to meet current obligations and long-term debt on time but the company can cover interest costs, capital expenditures, and is able to pay taxes. of the cash flow generated by the company.

The purpose of this study was to determine and analyze the financial performance as measured by the cash flow ratio at PT. Indofood Sukses Makmur Tbk. 2018-2020 period. This study uses the following cash flow ratio analysis methods: operating cash flow ratio (AKO), fund flow coverage ratio (CAD), cash to interest coverage ratio (CKB), cash to current debt coverage ratio (CKHL), capital expenditure ratio ( PM), total debt ratio (TH). The type of data used in this research is quantitative data. Sources of data used in this study is secondary data. In the form of a Financial Statement consisting of a Balance Sheet, Income Statement and Cash Flow Statement at PT. Indofood Sukses Makmur Tbk period 2018-2020. The data collection technique used in this study to obtain the data and information needed is a documentation study, namely through the website of the Indonesia Stock Exchange (www.idx.co.id). The author uses quantitative analysis techniques, namely calculating and analyzing the relevant results from the financial statements, using the cash flow statement ratio. The results of the study note that the financial performance of PT. Indofood Sukses Makmur Tbk for the 2018-2020 period shows that there are three cash flow ratios whose values ​​are still below the applicable standard criteria because the company has not been able to meet current obligations and long-term debt on time but the company can cover interest costs, capital expenditures, and is able to pay taxes. of the cash flow generated by the company.  

The purpose of this study was to analyze the financial performance as measured by the cash flow ratio at PT. Indofood Sukses Makmur Tbk. 2018-2020 period. This study uses the following cash flow ratio analysis methods: operating cash flow ratio (AKO), fund flow coverage ratio (CAD), cash to interest coverage ratio (CKB), cash to current debt coverage ratio (CKHL), capital expenditure ratio (PM), the ratio of total debt (TH). The type of data used in this research is quantitative data. Sources of data used are secondary data, namely the Statement of Financial Position, Income Statement and Cash Flow Statement at PT. Indofood Sukses Makmur Tbk period 2018-2020. The data collection technique is a documentation study, namely through the page on the Indonesia Stock Exchange. The results of the study note that the financial performance of PT. Indofood Sukses Makmur Tbk for the 2018-2020 period shows that there are three cash flow ratios whose values ​​are still below the applicable standard criteria because the company has not been able to meet current obligations and long-term debt on time but the company can cover interest costs, capital expenditures, and is able to pay taxes. of the cash flow generated by the company.