ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA KEUANGAN PERUSAHAAN
(Studi kasus pada PT. Sarananiaga Sejahtera)
Keywords:Statement of Cash Flow, Financial Performance
Cash flow information is useful for assessing the entity's ability to
generate cash and cash equivalents and allows users to develop capital to assess
and compare the present value of future cash flows from various entities. The cash
flow statement contains useful information in determining the liquidity and
flexibility of the company's financial performance which can be obtained through
cash flow statement analysis by using cash flow ratios.
The purpose of this study is to know how the presentation of cash flow
statement is in accordance with PSAK No.2 and know the financial performance
of PT. Sarananiaga Sejahtera if measured by cash flow analysis.
The research method used by the writer is quantitative descriptive
analysis. The method to analyze the cash flow statement as a measure of the
effectiveness of the company's financial performance.
The results of the study using the average cash flow ratio from 2013 to
2015 can be said to be less well seen from the operating cash flow ratio decreased
from 2013 to 2015. The ratio of the flow of funds flows decrease and increase in
each year. The ratio of cash to interest, the ratio of cash coverage to current
liabilities, Capital expenditure ratio and total debt ratio decreased every year,
and for the cash flow adequacy ratio increased. From the results of the analysis,
the ratio decreased more than the fluctuations and increases.
Keywords : Statement of Cash Flow, Financial Performance