CASH FLOW STATEMENT ANALYSIS TO ASSESS FINANCIAL PERFORMANCE AT PT BANK MANDIRI (PERSERO) Tbk

Abstract

The assessment of a company's financial performance does not solely rely on the income statement or balance sheet, but also on the cash flow statement, which provides a real picture of the company's cash inflows and outflows. This study aims to analyze the cash flow statement of PT Bank Mandiri (Persero) Tbk in order to evaluate its financial performance through three main activities: operating, investing, and financing. The research method used is quantitative descriptive with a documentation study approach, which involves analyzing the annual financial reports of PT Bank Mandiri over a certain period. The analysis is conducted by observing cash flow trends and evaluating the relationship between cash flows and financial performance indicators such as liquidity, solvency, and profitability.

The research results show that cash flows from Bank Mandiri's operating activities consistently record positive values, reflecting the company's ability to generate cash from its core activities. Cash flows from investing activities tend to be negative, indicating expansion or long-term investment, while cash flows from financing activities show fluctuations related to the company's financing strategies. Overall, well-managed cash flows have a positive impact on the company's financial stability and performance. These findings affirm that cash flow statement analysis can be an important tool in evaluating the effectiveness of financial management in the banking sector.