Analisa laporan Arus Kas Seabgai Alat Pendukung Pengambilan Keputusan Investasi Pada PT> Traktor Nusantara Medan

Abstract

This study aims to determine and obtain concrete evidence of the Effectiveness of Cash Flow Reports as an Investment Decision Support Tool at PT Traktor Nusantara Medan. This research uses a qualitative approach with descriptive methods. The percentage results generated through the calculation of cash flow ratios from 2012-2016 tend to fluctuate but are still at a good level because the percentage level is still above or greater than 100%. Adequacy ratio of cash to meet obligations to pay long-term debt, payment of dividends and return on assets. In this case the company is considered capable of fulfilling these obligations by relying on cash flow from the company's operating activities. The efficiency ratio is fluctuating. But the company is considered quite efficient because the increase and decrease in the percentage is not too significant. And this shows that the company has tried to improve the performance of its operations. The investment decision made by PT Traktor Nusantara, which has increased (not too significantly) every year, has been appropriate because it is guided by the rate of return on operating cash flow to assets and sales which are considered to be quite efficient because the value is still relatively high.