@thesis{thesis,
		author={Efrianti  Desi},
		title ={ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN},
		year={2020},
		url={http://repository.ibik.ac.id/1116/},
		abstract={The purpose of this research is to determine the financial performance by using cash flow statement on pharmaceutical company that listed on Indonesia Stock Exchange period 2017-2019. This research is using descriptive qualitative method to describing analysis of cash flow on financial performance. Cash flow statement analysis is the independent variable and financial performance as the dependent variable.

The results of this research is showing that  based on the most calculations of cash flow ratios, PT Kalbe Farma Tbk has better financial performance. PT Kimia Farma (Persero) Tbk almost always shows lower financial performance. This is because PT Kimia Farma (Persero) has a negative operating cash flow. 

The presentation of the cash flow statement of all pharmaceutical company that were studied using a direct method. Cash flow information from the company?s operations is classified into cash inflows and cash outflows. Furthermore, cash inflows and cash outflows are broken down into further specified according their type. 





Key words : Cash Flow, Financial Performance, Cash Flow Ratio}
		}