Abstract
This research aims to determine the current ratio obtained by PT Siloam International Hospitals Tbk in 2019 - 2021, as well as to analyze the company's financial performance using the Operating Cash Flow Ratio, Cash Coverage to Interest Ratio, Total Debt Ratio, Cash Coverage to Current Liability Ratio, Expenditure Ratio Capital, Funds Flow Coverage Ratio, Free Net Cash Flow Ratio, and Cash Flow Adequacy Ratio. The method used in this research is a qualitative research method. From the research results, it can be concluded that the financial performance of PT Siloam International HospitalsTbk in 2019-2021, assessed from the operating cash flow ratio, was stated to be poor. The financial performance is considered average based on the calculation of the eight operating cash flow ratios. It had five ratios that did not meet standard 1, and only three ratios met standard 1. It showed that the company's ability to manage operating cash flow is still less than optimal. However, the financial performance of PT Siloam International Hospitals Tbk in 2019-2021 tended to increase from year to year, this can be seen from the eight operating cash flow ratios, seven ratios had increased so that the financial performance of PT Siloam International Hospitals Tbk was getting better from year to year.
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