Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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Cash Flow Projection Analysis on Company’s Going-Concern During the Covid-19 Pandemic

Authors
I. Made Agus Putrayasa1, *, Made Dana Saputra1, I. Made Marsa Arsana1, I. Ketut Suandi1
1Accounting Department, Politeknik Negeri Bali, Badung, Indonesia
*Corresponding author. Email: madeagusputrayasa@pnb.ac.id
Corresponding Author
I. Made Agus Putrayasa
Available Online 30 December 2022.
DOI
10.2991/978-2-494069-83-1_70How to use a DOI?
Keywords
Cash Flow Projection; Operating Activities; Cash Budget
Abstract

The risk of the company's going-concern during the COVID-19 pandemic is the focus of a risk-based audit. This audit approach evaluates a company's strategic, financial, and operational risks. Companies that are predicted to go bankrupt are not necessarily unable to survive in their business activities. The company can prepare short-term cash flow projections with various scenarios and assumptions and focus more on cash flow than profitability. The company describes the cash flow projections in the form of a cash budget that is prepared based on cash inflows and outflows. This study aims to analyze cash flow projections for going-concern companies predicted to go bankrupt. This research sample is predicted to go bankrupt during the Covid 19 pandemic, namely companies in the hospitality, contractor, and tour and travel sectors. Data analysis was carried out with an interactive analysis model. Based on the research results of hotel companies, contractors, and tour and travel companies in preparing cash flow projections using a short-term cash inflow and cash outflow approach that only focuses on the company's operating activities.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 December 2022
ISBN
10.2991/978-2-494069-83-1_70
ISSN
2352-5398
DOI
10.2991/978-2-494069-83-1_70How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - I. Made Agus Putrayasa
AU  - Made Dana Saputra
AU  - I. Made Marsa Arsana
AU  - I. Ketut Suandi
PY  - 2022
DA  - 2022/12/30
TI  - Cash Flow Projection Analysis on Company’s Going-Concern During the Covid-19 Pandemic
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 388
EP  - 391
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_70
DO  - 10.2991/978-2-494069-83-1_70
ID  - Putrayasa2022
ER  -