ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA KEUANGAN PADA PT. YUHANA FOUR DALLE MAKASSAR

Abstract

This research aims at finding out how the analysis of cash flow statements measure the company liquidity at PT. Yuhana Four Dalle Makassar branch. Data analysis method used in this research was quantitative. Data was taken from primary and secondary data. Data collected by observation and documentation. The results showed that the average liquidity of the company in 2015 to 2017 at PT. Yohana Four Dalle Makassar branch was good because increased from year to year. Most of the company's financial decisions are made based on the cash availability, because in reality the company's operations is not possible to rely on the income statement as a control tool. It requires a cash flow statement in evaluating the company's operational activities.