ANALISIS LAPORAN ARUS KAS SEBAGAI DASAR DALAM PENILAIAN KINERJA KEUANGAN

Abstract

This study aims to find out how the financial performance of company, Tbk when measured using a cash flow statement. In conducting this research the method used is field research that is by doing observation, interview and library research by studying literature related to research problem. This research uses descriptive analysis, which is an analysis that explains the ratio of cash flow as the basis in the assessment of financial performance. From the results of this study shows that in general the level of cash flow operating ratios of company quite well in each of the cash flow ratios except on the ratio of cash flows to total debt that has a low enough ratio indicating that the company has a poorer ability to pay the debt from the cash flow derived from the company's operational activities.