Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT. Unilever Inonesia TBK Tahun 2020-2023

Authors

  • Sifani Jannah Universitas Pembangunan Jaya Tangerang Selatan
  • Dalizanolo Hulu Universitas Pembangunan Jaya Tangerang Selatan

DOI:

https://doi.org/10.61132/jbep.v2i2.1196

Keywords:

kinerja keuangan, analisis laporan keuangan, rasio likuiditas, rasio solvabilitas, rasio profitabilitas

Abstract

This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.   

Downloads

Download data is not yet available.

References

Solekah, T. F., & Erdkhadifa, R. (2023). Pengaruh EPS, DPS, PBV, dan DER Terhadap Harga Saham (Closing Price) PT. Unilever Indonesia Tbk. Periode 2015-2022. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(2), 672–684. https://doi.org/10.47467/alkharaj.v6i2.3932

Patonah, S., Yulianti, R. A., Gunardi, & Kesumah, P. (2024). Analisis Kinerja Keuangan Perusahaan Ditinjau Dari Rasio Keuangan Dan Du Pont System (Pt. Unilever Indonesia Periode 2019-2022). EMBA : Ekonomi Manajemen Bisnis Dan Akutansi, 2(2), 198–209. https://doi.org/https://doi.org/10.59820/emba.v2i2.157

Pratika, D. S., Wardani, D. A. K., Maulana, E. F., & Najib, M. T. A. (2024). Analisis rasio keuangan untuk menilai kinerja keuangan pada PT Unilever Indonesia Tbk Tahun 2022-2023. JUMIA: Jurnal Mutiara Ilmu Akuntansi, 2(3), 28–41. https://doi.org/10.55606/jumia.v2i3.3060

Nawawi, N. (2024). Analysis of Financial Statements to Assess Financial Performance. Golden Ratio of Data in Summary, 5(1), 56–63. https://doi.org/10.52970/grdis.v5i1.760

Safitri, Y., Firayanti, Y., & Wulansari, F. (2024). Analisis Rasio Likuiditas, Solvabilitas, Aktivitas, dan Profitabilitas Keuangan untuk Menilai Kinerja Keuangan PT. Unilever Indonesia Tbk yang Terdaftar di BEI Periode. AKSIOMA: Jurnal Sains Ekonomi Dan Edukasi, 1(8), 544–560. https://doi.org/10.62335/7qhxn720

Destiani, T., & Hendriyani, R. M. (2021). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan: Studi Kasus pada PT Unilever Indonesia Tbk Tahun 2016-2020. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 136–154. https://doi.org/10.47467/alkharaj.v4i1.488

Lukman, S. D. S. (2021). Analisis Laporan Keuangan pada PT Unilever Indonesia Tbk. In Amsir Management Journal (Vol. 2, Issue 1).

Deali, M. P., Bate’e, M. M., & Telaumbanua, Y. N. (2022). Analisis Net Profit Margin Pada Pt Unilever Indonesia TBK (Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia). Jurnal EMBA, 10(4), 1462–1471. https://doi.org/10.35794/emba.v10i4.43983

Putra, J. Y. C. (2023). Analisis Kinerja Keuangan Pada PT. Unilever Indonesia Tbk. COMSERVA Indonesian Jurnal of Community Services and Development, 2(11), 2702–2712. https://doi.org/10.59141/comserva.v2i11.680

Herawati, E., & Muzakki, K. (2021). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pt. Unilever Indonesia Tbk. Greenomika, 3(1), 36–48. https://doi.org/10.55732/unu.gnk.2021.03.1.6

Fadhillah, R. I., Nadiyah, Rohmah, L., Haryadi, D., & Wahyudi, W. (2024). Profitability ratio analysis to assess the financial performance. In IJAFIBS (Vol. 11, Issue 4). https://doi.org/10.35335/ijafibs.v11i4.243

Nasution, M. A., Ginting, L. D. P., Fitri, A., & Safitri, N. (2023). Analysis of Financial Statements to Measure the Financial Performance of PT. Unilever Indonesia Tbk. Period 2020-2022. Asian Journal of Management Analytics, 2(2), 157–170. https://doi.org/10.55927/ajma.v2i2.3896.

Downloads

Published

2025-06-19