PENGARUH PENGELOLAAN LAPORAN KEUANGAN TERHADAP EFEKTIVITAS ARUS KAS PADA PT. MABAR MITRA BERSAMA

Abstract

Cash flow is the basis for financial calculations and the management of financial
statements carried out by the company and its routine activities. Improper financial
statement management and unstable income and expenditure streams will result in a
crisis for the company in the future. The effectiveness of cash flow is a measure of the
extent to which the success of cash flow has an impact on the achievement and
consideration of the consequences that will be received by the company. The purpose of
this study was to determine whether the management of financial statements owned by
PT. Mabar Mitra Bersama affects the effectiveness of cash flow. The population of this
study are 42 employees of PT. Mabar Mitra Bersama where 30 employees of the finance
department are the sample in this study. Simple linear regression test is a data analysis
technique used by the author in this study with the type of data used in the form of
quantitative data collected from respondents who filled out questionnaires. Based on the
results of the research that has been done, the value of the financial statement
management variable has a significance smaller than the probability value of 0.05, or the
value of 0.000 <0.05, then Ha is accepted, H0 is rejected. Variable X has a t arithmetic
value (21.935) greater than t table (2.048) so it can be concluded that the management
of financial statements has a significant influence on the effectiveness of cash flows and
it can be seen that the contribution of financial management in influencing the
effectiveness of cash flows is 94 .5% while other variables only affect 5.5%.