ANALISIS RASIO ARUS KAS UNTUK PENILAIAN KINERJA KEUANGAN PADA PT FAJAR KHATULISTIWA BERSAUDARA SAMARINDA TAHUN 2014-2018

The purpose of this research is to find out and analyze, whether financial performance has decreased reviewed from the cash flow statement PT Fajar Khatulistiwa Bersaudara Samarinda in 2014-2018 by using analysis tools cash flow ratio. Based on the results calculation of The analytical tool used is ratio of operating cash flow to current liabilities, financial performance to experience decrease, this shows the company has not been able to current liabilities only with use cash flow activity company operations, although in 2014 the ratio calculation results show an increase. Based on the results calculation of The analytical tool used is ratio of operating cash flow to total debt, financial performance to experience decrease, this shows the company has not been able to total debt only with use cash flow of the company’s normal operating activities, although in 2014 the ratio calculation results show an increase. Based on the results calculation of The analytical tool used is ratio of operating cash flow to net profit, financial performance to experience decrease, so it can be said the company’s financial performance is not good due to the large non-cash burden. although in 2014 the ratio calculation results show an increas