ANALYSIS OF FINANCIAL REPORTS TO ASSESS FINANCIAL PERFORMANCE AT PT. XXX Tbk
DOI:
https://doi.org/10.51804/econ12.v5i2.2029Abstract
This study aims to determine financial performance by analyzing the financial statements of PT. Unilever Tbk, listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The data used in this study comes from the company's financial statements in the form of balance sheets and income statements of PT. Unilever Tbk for the period 2017- 2021 using descriptive quantitative research methods. By using the components of financial performance, in this case, related to the ratio of liquidity, profitability, solvency and activity ratios. From the results of the calculation of the financial values of PT. Unilever Tbk shows that the ratios that have met the standards or the ratios are considered good are the solvency ratio, namely the debt to equity ratio; the profitability ratio, namely the return on investment and return on equity; and the ratio activity, namely the ratio of total assets turn over. While the value of the ratio considered not good or the ratio number does not meet industry standards is the Liquidity ratio, namely the current ratio and the quick ratio; solvency is the debt to assets ratio, and activity is the fixed assets turnover ratio.References
Amri, M. (2018). Analisis Laporan Keuangan Untuk
Menilai Kinerja Keuangan Pada Pt. Incipna
Indonesia.
Ariyanti, K. (2020). Analisis Laporan Keuangan
Sebagai Alat Untuk Mengukur Kinerja
Ecopreneur.12, Volume 5, No. 2, Oktober 2022, p. 97-XX
ANALYSIS OF FINANCIAL REPORTS TO ASSESS FINANCIAL PERFORMANCE AT PT. XXX Tbk
(MUHAMMAD AZHARI, YOSEP SANGA LIWUN)
Keuangan Pada Pt. Dzaky Indah Perkasa
Cabang Sungai Tabuk. Jieb : Jurnal Ilmiah
Ekonomi Bisnis Issn Online 2615-2134.
Ch Ottay, M., & Alexander, S. W. (2015). Analisis
Laporan Keuangan Untuk Menilai Kinerja
Keuangan Pada Pt. Bpr Citra Dumoga
Manado. In Maret (Vol. 3, Issue 1).
Elaga, M, P. Wahyu, A.(2018). Analisis Rasio
Aktivitas Untuk Menilai Kinerja Keuangan
Pada PT Hanjaya Mandala Sampoerna Tbk.
Sriwijaya Internasional Journal
Of Dynamic Economics And Business.Vol,2,
Ikatan Akuntansi Indonesia, 2002, Standar Akuntansi
Keuangan, Salemba Empat, Jakarta.
Ikatan Akuntan Indonesia, (2010). Standar Akuntansi
Keuangan, Rineka Cipta, Jakarta.
Kasmir. (2014). Analisis Laporan Keuangan, Jakarta:
PT. Raja Grafindo Persada.
Kurniawati, O., & Wahyudi, S. (N.D.). “Analisis Rasio
Laporan Keuangan Sebagai Alat Pengukur
Kinerja Keuangan Perusahaan Pada Pt.
Unilever Indonesia Tbk.” In Jurnal Economics
And Sustainable Development (Vol. 5).
Khairina, A.(2020) Analisis Laporan Keuangan
Sebagai Alat Untuk Mengukur Kinerja
Keuangan Pada Pt. Dzaky Indah Perkasa
Cabang Sungai Tabuk. Jurnal Ilmiah Ekonomi
Bisnis, Jilid 6 Nomor. 2, Hal. 218 – 226
Munawir, 2010, Analisis Laporan Keuangan. Edisi
keempat. Penerbit. Liberty, Yogyakarta.
Maikel C. Ottay, S. W. A. (2015). Analisis Laporan
Keuangan Untuk Menilai Kinerja Keuangan
Pada Pt. Bpr Citra Dumoga Manado. Jurnal
Emba Vol.3 No.1
Masyitah E. (2018). Analisis Kinerja Keuangan
Menggunakan Rasio Likuiditas Dan
Profitabilitas. Jurnal Akuntansi Dan Keuangan
Kontemporer Vol.1 no.1
Mautia, D. (2017). Pengaruh Analisis Rasio Likuiditas
Dan Solvabilitas Untuk Mengukur Kinerja
Keuangan di PT. Aneka Tambang Tbk. Jurnal
Penelitian Ekonomi Akutansi, Vol 2
Oktavia, D, D. (2019) Analisa Laporan Keuangan
Sebagai Dasar Penilaian Kondisi Kinerja
Manajemen PT. Ultrajaya Milk Industry &
Trading Company Tbk. Jurnal Aplikasi
Manajemen dan Inovasi Bisnis, Volume 1, No
Patricia, M., Pasiakan, N., Alexander, S. W.,
Pangerapan, S., Akuntansi, J., Ekonomi, F., &
Bisnis, D. (2018). Analisis Laporan Keuangan
Sebagai Dasar Penilaian Kinerja Pada
Perusahaan Semen Yang Terdaftar Di Bursa
Efek Indonesia Periode 2015-2016. In Jurnal
Riset Akuntansi Going Concern (Vol. 13, Issue
.
Riswan, Y. F. K. (2014). Analisis Laporan Keuangan
Sebagai Dasar Dalam Penilaian Kinerja
Keuangan Pt. Budi Satria Wahana Motor.
Jurnal Akuntansi & Keuangan Vol. 5, No. 1.
Susianti, I. (2018). Analisis Laporan Keuangan Untuk
Menilai Kinerja Keuangan Pada Pt. Gudang
Garam Tbk. Pada Periode 2013 - 2015. SimkiEconomic Vol. 02 No. 02 Issn : 2599-0748.
Sinulingga, C, E. (2021). Analisis Laporan Keuangan
Sebagai Dasar Dalam Penilaian Kinerja
Keuangan Pt. Astra Agro Lestari, Tbk. 2(3).
Https://Doi.Org/10.31933/Jimt.V2i3
Yulida, A, N. (2020) Analisis Laporan Keuangan
Sebagai Alat untuk Menilai Kinerja Keuangan
Perusahaan pada PT Multi Bintang Indonesia
Tbk. Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 9, No. 2
Downloads
Published
Issue
Section
License
With the receipt of the article by Ecopreneur.12 Editorial Board and the decision to be published, the copyright regarding the article will be transferred to Ecopreneur.12 Journal.
Ecopreneur.12 has the right to multiply and distribute the article and every author is not allowed to publish the same article that was published in this journal.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
NonCommercial — You may not use the material for commercial purposes.
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.