Analisis Laporan Keuangan Untuk Menilai Kemampuan Melunasi Utang Pada Perusahaan Konstruksi Dan Bangunan Yang Terdaftar di BEI Periode 2010-2014

Abstract

A construction and building company is service company that requires loan as a source of capita! to meet the company's operation. Most of construction and building companies are financed by advance payment services, and debt both of short term debt to meet working capital and or long-term debt. During the construction of project and building, companies should raise another loan. In order to be able to get that loan, such companies should have a good credit history include the history to pay-off its debt and ability to pay off current and j'uture debt. This study is intended to assist creditors in assessing the ability to pay off debt. Some previous researches indicate that the ability to pay debt can be analyzed from financial statement.s. Results of the study revealed that the company's ability to pay off debt can be assessed on the company's financial performance to utilize its assets and generate profit, and cash flow, include cash flow available for creditors. In conclusion this study indicates that ability of the construction and building companies listed in BEI is good enough to meet their obligation to pay the interest and loan installment.