Abstract Cash flow statement analysis as a meansure of the effectiieness of financial performance at PT. Information technology service centre in the city of Makassar. This study aims to determine the cash flow statement as a menasure tool can mprove the effectiveness of financial performance at PT. Information Technology Service Centre in the city of Makassar Period 2015-2019. The main problem in this study is whether the cash flow statement as a measurement tool can improve the effectiveness of financial performance at PT. Information Technology Service Centre in the city of Makassar Period 2015-2019 Based on the analysis of cash flow statements at PT. Information Technology Service Centre in Makassar city fluctuates every year in the period 2015-2019, meaning that the hypothesis that allegedly reported cash flow as meansurement tool can increase the effectiveness of financial performance at PT. Information Technology Service Centre in the city of Makassar is proven and accepted. Keywords: cash flow statement, cash flow ratio analysis, financial performance.
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