ANALISIS LAPORAN ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA PT. INDOMARET CABANG BASERAH PERIODE TAHUN 2014-2017

Abstract

This study aims to analyze and assess the financial performance of PT. Indomaret Baserah Branch 2014-2017 Period. The research method used is descriptive method. The data types of this study are qualitative data and quantitative data. The data sources of this study are primary data and secondary data. Data collection techniques used are documentation and interviews. Data analysis techniques are used as a tool for analyzing the cash flow statements needed to assess the company's financial performance using 5 Cash Flow Ratios. The results of the research obtained from the data that the financial performance of PT. Indomaret Baserah Branch is based on the results of the Operating Cash Flow Ratios for Current Liabilities (AKOKL), Operating Cash Flows on Capital Expenditures (AKOPM), Operating Cash Flows on Total Debt (AKOTH), and Operating Cash Flow on Net Income (AKOLB) showing less 1 which means the company's financial performance is bad. While the results of the Operational to Interest Cash Flow Ratio (AKOB) show results above 1, which means the company's financial performance is good.