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ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA KEUANGAN PERUSAHAAN PADA PT.ASIA PACIFIC FIBER TBK

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ABSTRACT CASH FLOW STATEMENT ANALYSIS AS A MEASURE OF THE EFFECTIVENESS OF CORPORATE FINANCIAL PERFORMANCE PT.ASIA PACIFIC FIBER,TBK. WRITTEN By: Ronald Reagan Saragih NIM: 1332074 The development of business at the moment was very large, many emerging companies were alike, this had resulted in creasing competition in company. Therefore, the management company was required to carry out its activities in a manner as efficient and effective as possible. In order to survive or were able to thrive in the competition between the company. The company must find out the condition and performance of the company. To determine the performance of the company, we need a proper analysis. And the tools used to asses the performance of the company was the financial report. The purpose of the study with the object of PT.Asia Pacific Fiber Tbk as outlined in this paper, was to determine the performance of the company. The scope of this research was the cash flow statement PT.Asia Pacific Fiber Tbk in 2011 until 2015. For this study the author used descriptive method of overview of financial statement was balance sheet, income statement, and cash flow statement of 2011-2015. Based on the result of the discussion concluded that the financial performance. PT.Asia Pacific Fiber Tbk as measured by the ratio of operating cash flow to current liabilities, ratio operating cash flow to interest, ratio of cash flow to capital expenditure, ratio of operating cash flow to total debt, ratio of cash flow to net income is good based on the standard ratio that is 1. The advice given above, the company should increase the company’s cash inflow from operating activities to be able to meet its debt. Keywords: Analysis of cash flow statement, cash flow ratio, financial performance.