PENILAIAN KINERJA KEUANGAN MELALUI ANALISIS LAPORAN ARUS KAS PT. PLN (PERSERO) WILAYAH SULSELRABAR MAKASSAR

Abstract

The research aimed to find out the financial performance based on the cash-flow at PLN (Persero) Wilayah Sulselrabar Makassar. The method of the study was descriptive quantitative which using the cash-flow ratio and liquidity ratio. The cash flow ratio consisted of the operation cash-flow towards the current liabilities, operation cashflow towards the capital expenditure, the operation cashflow towards the total liabilities, the operation cash flow net profit while the liquidity ratio consists of the current ratio, the quick ratio, and cash ratio. The result indicated that the financial performance at PT. PLN (Persero) Sulselrabar Makassar. Region is not well because did not meet the requirements which are Above standard1. The rario obtained in 2016-2018 untder the standard 1. Meanwhile, the ratio which met the standard only two ratios, they are the operation cash-flow towards the capital expenditure and operation cash-flow towards the net profit, but its only for several years. In the third years, it is not on the standard 1.