MEMAHAMI HUBUNGAN LAPORAN LABA RUGI DENGAN LAPORAN ARUS KAS PADA (1) PT. P DI KARAWANG; (2) PT. U BANDUNG; (3) PT. A. CIKAMPEK; (4) PT. C. CILEGON

Abstract

The objectives of this research were to understand and study the relationship between Cash Flow Statements and Income Statements. To elaborate the relationship of these two statements were chosen four (4) different manufacturing companies. It is hoped that by providing the fourth financial statement of each companies will enrich and gaining better knowledge and analysis. The method of comparative descriptions research is used. The datas were collected and analyzed base on normal research method. Besides using quantitative analyzed method, qualitative method also is used due to the fact that financial statements particularly Cash Flow Statement and Income Statement are better analyzed at qualitative method. All financial statement data's was audited by Public Accountant Firms.

The result of study shows that (l) some of the companies Income Statements getting profit or gain, and some of them getting loss, (2) but all the companies Cash Flow Statements stood at surplus or positive, (j) there was a negative and positive coefficient of correlation between Income Statement and Cash Flow Statement. But according to the hypotheses testing we have not enough evidence to conclude that there were a relationship between Income Statements and Cash Flow Statements.

Qualitative analysis shows that the relation between Income Statements and Cash Flow Statements is mainly only at operating activities. Among four companies Financial Statements there was a company who has Loss within four years at its Income Statements, but its Cash Flow Statements stood at surplus or positive. The reasons are (l) the company affords loan from third parties, (2) the Loss position mostly affected by accrual costs and expenses which have no relation with cash such as depreciations, interests, and taxes.

Key words: Financial statement, Income statement, Cash flow, Profit, Loss, Surplus.