LAPORAN ARUS KAS UNTUK MENGUKUR TINGKAT LIKUIDITAS PADA PT. PAN PACIFIC INSURANCE

Abstract

This research aims at finding out the level of company liquidity based on cash flow statement at PT. Pan Pacific Insurance. The analytical method used in this research was quantitative where the researcher describes the level of company liquidity through the method of cash flow ratios, the cash ratio towards the interest and the ratio of capital expenditure. Data were collected by documentation and interviews. The results of this research showed that the level of liquidity of PT. Pan Pacific Insurance based on cash flow statement was in good condition by comparing the three ratios that can be interpreted that the company was able to pay its short-term obligations as required.