Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas Terhadap Rasio Profitabilitas PT. Unilever Indonesia Tbk, (UNVR) Dan PT. Indofood Sukses Makmur Tbk, (INDF) Periode 2021-2022

Wahyu Setiawan; Hasnaa Rizky Putri Q; Sri Hermuningsih

doi:10.31539/costing.v7i4.10546

Wahyu Setiawan Universitas sarjanawiyata Tamansiswa
Hasnaa Rizky Putri Q Universitas sarjanawiyata Tamansiswa
Sri Hermuningsih Universitas sarjanawiyata Tamansiswa

DOI: https://doi.org/10.31539/costing.v7i4.10546

Keywords: rasio likuiditas; rasio solvabilitas; rasio profitabilitas

Abstract

The purpose of this study was to analyze the comparative financial performance of PT Unilever Indonesia Tbk, (UNVR) and PT Indofood Sukses Makmur Tbk, (INDF) on the Indonesia Stock Exchange for the period 2021-2022. The research methodology used is a qualitative descriptive method with a case study type of research. The type of panel data (time series and cross section) comes from secondary data from the Indonesia Stock Exchange. The sampling technique used purposive sampling method with annual data from 2014-2018. The data was analyzed using a qualitative comparison of the company's financial performance through a comparative approach with liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the liquidity ratio (CR) of INDF had better performance than UNVR. The liquidity ratio (QR) of INDF has better performance than UNVR. The solvency ratio (DAR) of INDF companies has better performance than UNVR. The solvency ratio (DER) of INDF companies has better performance than UNVR. Based on the profitability ratio (ROA) the UNVR company has better performance than INDF. profitability (ROE) the UNVR company has better performance than INDF.

References

A.N. Rahmani. 2020.Dampak Covid-19 Terhadap Harga Saham dan Kinerja Keuangan Perusahaan. Kasji, Akunt., vol. 21, no.2, pp. 252-260.
Bambang Riyanto. 2008. Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta : BPFE.
Danang Sunyoto. 2013. Analisis Laporan Keuangan untuk Bisnis. Yogyakarta : CAPS.
Dwi, P. (2011). Analisis Laporan Keuangan Konsep dan Aplikasi. Yogyakarta: UPP STIM YKPN.
Fahmi, I. (2014). Analisis Laporan Keuangan. Bandung: Alfabeta.
Fahmi, Irham. 2015. Pengantar Manejemen Keuangan. Penerbit: Alfabeta. Bandung.
Hery. 2015. Analisis Laporan Keuangan Pendekatan Rasio Keuangan. CAPS (Center of Academic Publishing Service). Yogyakarta.
Hery. 2016. Analisis Laporan Keuangan, Penerbit: PT Grasindo. Jakarta.
Jati, H., & Hermuningsih, S. (2023). Analisis Perbandingan Rasio Keuangan PT Unilever Indonesia Tbk dengan PT Kino Indonesia Tbk Sebelum dan Sesudah Pandemi Covid-19 Periode 2018 Sampai 2021. J-MAS (Jurnal Manajemen dan Sains), 8(1), 583-589.
Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT. RajaGrafindo Persada.
Khairusy, M. A., Nugraha, N., Johan, A., & Mayasari, M. (2022). Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Struktur Modal Perusahaan Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2018-2020. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 5(1), 117-128.
Yuyun Ayu Diah Wulansari, U. S. (2022). Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pt Nippon Indosari Corpindo Tbk (2016-2020). Jurnal Riset Ilmu Akuntansi Vol.1, No.3, 75-86.
Meylinda. (2022). PENGUKURAN KINERJA LAPORAN KEUANGAN MENGGUNAKAN ANALISIS RASIO PROFITABILITAS PADA PERUSAHAAN GO PUBLIC. Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA), 2(1).