ANALISIS PENGARUH EFEKTIFITAS KEANDALAN PENGENDALIAN INTERN KAS TERHADAP KEWAJARAN PENYAJIAN LAPORAN ARUS KAS (STUDI KASUS PDA PT. SINAR SOSRO KPW KALIMANTAN) (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)