Cash Flow Projection Analysis on Company’s Going-Concern During the Covid-19 Pandemic
- 10.2991/978-2-494069-83-1_70How to use a DOI?
- Cash Flow Projection; Operating Activities; Cash Budget
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.
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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 -