KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA TBK TAHUN 2018-2022

  • Maharani Fira Universitas Singaperbangsa Karawang
  • Pardistya Irvan Yoga Universitas Singaperbangsa Karawang
Abstract views: 56 , PDF downloads: 44
Keywords: Financial Statements, Financial Ratios, Financial Performance

Abstract

Every company needs financial statements as a reference for decision making related to its company's financial performance. This study aims to determine the financial performance of PT. Unilever Indonesia Tbk from 2018 to 2022 analyzed using financial ratios, including Liquidity, Solvency, Profitability and Activity ratios. This research uses secondary data obtained from the financial statements of PT. Unilever Indonesia Tbk. Quantitative descriptive analysis method is used to describe the company's financial ratios. The results of the data analysis show that the company's liquidity level is said to be good, measured by a current ratio that is always above 1. The level of solvency has increased, measured using a debt to ratio that shows the company is able to meet its long-term obligations. In contrast to the level of profitability, which is measured using net profit margin, return on assets, and return on equity shows a downward trend means that the company's profitability is not good. Activity level, measured by total asset turnover. The results show a steady trend which means the company is quite efficient in rotating its assets.

References

Agustin, E. (2016). Analisis Rasio Keuangan untuk Penilaian Kinerja Keuangan pada PT Indofarma (Persero) Tbk. Berdasarkan Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002). eJournal Ilmu Administrasi Bisnis, 4(1), 103-115.
Anne Erika Oktania, Soedjono. Analisis Profitabilitas dan Likuiditas dalam Menilai Kinerja Keuangan dada PT Telekomunikasi Indonesia Tbk. Jurnal Ilmu & Riset Manajemen. Vol. 2 No. 3 tahun 2013.
Bursa Efek Indonesia. http://www.idx.co.id
Citra, D. A. (2018). Analisis Kinerja Keuangan pada PT ABC. Jurnal Manajemen, Ekonomi dan Akuntansi, Vol. 1(1), hal. 50-60.
Dewa, A. P., & Sitohang, S. (2015). Analisis kinerja keuangan pt indofood sukses makmur tbk di bursa efek indonesia. Jurnal Ilmu Dan Riset Manajemen (JIRM), 4(3).
Dewi, M. (2017). Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan PT Smartfren Telecom, Tbk. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 1(1), 1-14.
Fahmi, Irham. 2012. Analisis Kinerja Keuangan. Alfabeta. Bandung.
Harahap, Sofyan Syafri. 2011. Analisis Kritis atas Laporan Keuangan. PT. Raja Grafindo Persada. Jakarta.
Hery, A. (2016). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.
Hasanah, N., & Lubis, C. W. (2023). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Indofood Sukses Makmur Tbk. Accumulated Journal (Accounting and Management Research Edition), 5(1), 56-68.
Kasmir. 2008. Analisis Laporan Keuangan. PT. Rajagrafindo Persada. Jakarta.
Nurul (2018). Analisis Kinerja Keuangan dan Faktor-Faktor yang Mempengaruhi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2015). Jurnal Akuntansi dan Keuangan, Vol. 20(1), hal. 1-11.
Pongoh, M. (2013). Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan PT. Bumi Resources Tbk. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3).
PT Unilever Tbk. http://www.unilevertbk.com
Rhamadana, R. B., & Triyonowati, T. (2016). Analisis rasio keuangan untuk menilain kinerja keuangan pada pt. hm sampoerna Tbk. Jurnal Ilmu dan Riset Manajemen (JIRM), 5(7).

PlumX Metrics

Published
2022-07-01