ANALISIS LAPORAN ARUS KAS TERHADAP TINGKAT LIKUIDITAS PADA PT ANUGERAH KAGUM KARYA UTAMA TBK PERIODE 2013- 2017

Ulfa Hasanah, 2019, 8323154643, Analysis of Cash Flow Statement Toward Liquidity Level in PT Anugerah Kagum Karya Utama Tbk Period 2013-2017. Program Studi DIII Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. The purpose of this research is to determine changes of cash flow toward changes of liquidity level in the company. This research used secondary data in the form of financial statements. This research used quantitative descriptive method as the analysis method which calculates the liquidity ratio, that is current ratio. This research is written based on comparative analysis of financial statements in several periods from 2013-2017. The result of this research showed that the changes of cash flow from operations, cash flow from investing and cash flow from financing are not proportional same compared to the changes of liquidity level of the company because when the company’s cash flow increases, the company’s liquidity does not always increase too. Keyword: Cash Flow, Liquidity, Current Rati