Analisis Laporan Arus Kas pada PT. Gudang Garam Tbk Tahun 2019 - 2021

Abstract

The cash flow statement provides management information in the form of cash receipts and uses within the company, stated as one of the main financial reports that must be prepared for making economic decisions. The cash flow statement presents cash inflows and cash outflows in a company. The statement of cash flows consists of three activities, namely operating, investing and financing cash flows. The purpose of this study is to find out information on the development of cash flows which can be seen from changes or comparisons of cash flows at PT Gudang Garam. The method used is descriptive quantitative, namely by collecting data to examine one variable from the research subject. The results showed that PT. Gudang Garam, in general, has a good cash flow statement that can be seen from each average comparison of existing cash flows.