Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT Unilever Indonesia Tbk Periode 2021 – 2023
DOI:
https://doi.org/10.35870/jemsi.v11i2.3849Keywords:
Liquidity, Solvency, Activity, Profitability, Financial PerformanceAbstract
The purpose of this research is to assess the financial performance of PT. Unilever Indonesia Tbk during the 2021 - 2023 period based on liquidity, solvency, activity and profitability ratios. The population of this research is the annual financial report of PT Unilever Indonesia Tbk for the period 2021 - 2023. The sampling technique uses a non-probability sampling method with a saturated sampling approach, namely the financial report of PT Unilever Indonesia Tbk which includes the Balance Sheet and Profit and Loss Report for 2021 - 2023. This research is quantitative with a comparative analysis method using the Year-to-year Changes Analysis. The research results show that in terms of liquidity and solvency ratios the performance is less than optimal because cash and cash equivalents have not been able to fulfill all their obligations. The activity ratio performs well in managing accounts receivable turnover, inventory and asset turnover even though the company's working capital turnover is less than optimal. From the profitability aspect, the company is able to generate profits and use assets efficiently based on GPM, NPM and ROA indicators. However, the ROE ratio shows poor performance, along with the high DER ratio which indicates the company's dependence on debt.
Downloads
References
Destiani, T., & Hendriyani, R. M. (2022). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 33-51. https://doi.org/10.47467/alkharaj.v4i1.488.
Handhika, F., & Indah, N. P. (2023). Analisis Rasio Keuangan Sebagai Penilaian Kinerja Keuangan Pada PT Unilever Indonesia Tbk Periode 2018-2022. Innovative: Journal Of Social Science Research, 3(3), 6580-6593.
Hermawan, A., & Toni, N. (2021). Faktor Dominan dalam Pengukuran Kinerja Keuangan Perusahaan.
Kuantitatif, P. P. (2016). Metode Penelitian Kunatitatif Kualitatif dan R&D. Alfabeta, Bandung.
Pradipta, V. A. (2022). Laba Unilever (UNVR) Turun 19, 6% pada 2021. CNBC Indonesia.
RAMADHANI, A. (2021). Pengaruh COVID-19 Terhadap Indeks Saham Indonesia di Berbagai Sektor Industri.
Reviandani, W. (2021). Analisis Laporan Keuangan. Sidoarjo: Indomedia Pustaka.
Sari, W. (2021). Kinerja Keuangan. Publish Buku Unpri Press ISBN, 1(1).
Suhendro, D. (2018). Analisis penilaian kinerja keuangan perusahaan menggunakan rasio keuangan pada pt unilever indonesia tbk yang terdaftar di bursa efek indonesia (bei). AT-TAWASSUTH: Jurnal Ekonomi Islam, 3(1), 23-47. http://dx.doi.org/10.30821/ajei.v3i1.1710.
Sukamulja, S. (2024). Analisis Laporan Keuangan, Sebagai Dasar Pengambil Keputusan Investasi Edisi Revisi. Penerbit Andi.
Syajidah, S. S. A., & Mennita, R. (2024). Dampak Boikot Produk Israel Terhadap Kinerja Penjualan PT Unilever Indonesia Tbk. MARGIN ECO, 8(2), 126-140. https://doi.org/10.32764/margin.v8i2.5369.
Wongkar, A. M., Manoppo, W. S., & Rogahang, J. J. (2021). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada PT Unilever Indonesia Tbk. Productivity, 2(4), 288-293.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Kharisma Oktavia, Agnes Ratna Pudyaningsih, Yufenti Oktafiah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
