Penerapan Pernyataan Standar Akuntansi Keuangan No.2 Tentang Laporan Arus Kas pada PT. Barata Indonesia (Persero) Medan

Abstract

PT. Barata Indonesia (Persero) Medan is a company engaged in construction services. The purpose of this research is to analyze and compare the conformity of cash flow statement in company with statement of financial accounting standard (PSAK) No.2 (Revised 2012). The method used in conducting this research is descriptive qualitative, while data collection techniques are documentation and interview. The results of the research show PT. Barata Indonesia (Persero) Medan prepares its cash flow report to be inaccurate based on tha Statement Of Financial Accounting Standards (PSAK) No.2 on cash flow statement.