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Cash Flow from Operating Ratio

June 8, 2010

Penelitian tentang arus kas telah banyak dilakukan, Gombala dan Ketz (1983) menghitung “working capital form operation” dan “cash flow from operation.” Rasio keuangan dimasukkan dalan dua konsep yaitu: pertama, “working capital form operation” dibagi dengan penjulan dan dibagi dengan total aset. Kedua, “cash flow from operation” dibagi dengan penjulan dan dibagi dengan total aset.

Gombala, M. J., dan J. E. Ketz (1993), “A Note on Cash Flow  and Clasification Patterns of Financial Ratio,” The Accounting Review, hal. 105-114.

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