{"title":"分析印尼Tbk的财务报告","authors":"Siti Diva Syarifah Lukman","doi":"10.56341/amj.v2i1.38","DOIUrl":null,"url":null,"abstract":"This study aims to determine whether the financial performance of PT. Unilever Indonesia, Tbk is good when measured based on the analysis of liquidity ratio, solvability ratio, profitability ratio, and activity ratio in the last three years. Based on the results of the calculation of financial performance, the liquidity ratio has fluctuated, in 2019 the current ratio decreased by 0,65% due to a high rate of increase in current debt per year. In contrast to the ratio of profitability and activity, both ratios after being analyzed have increased. It can be seen from the calculation of the profitability ratio in 2019 that return on assets decreased by 50% due to an increase in profit before tax and a decrease in total assets from the average total assets but still generate good profits for the company. While the activity ratio in 2017-2019 the activity ratio experienced a good increase from all types of financial ratio, although it decreased in 2019, Assets Turn Over was 2,32. But still, no effect because turn over continues to increase. Well, PT. Unilever Indonesia, Tbk is known that’s the company’s performance of all liquidity ratio, solvability ratio, profitability ratio, and activity ratio is not all good and this answer the author’s hypothesis.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"42 3","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analisis Laporan Keuangan Pada PT Unilever Indonesia Tbk\",\"authors\":\"Siti Diva Syarifah Lukman\",\"doi\":\"10.56341/amj.v2i1.38\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine whether the financial performance of PT. Unilever Indonesia, Tbk is good when measured based on the analysis of liquidity ratio, solvability ratio, profitability ratio, and activity ratio in the last three years. Based on the results of the calculation of financial performance, the liquidity ratio has fluctuated, in 2019 the current ratio decreased by 0,65% due to a high rate of increase in current debt per year. In contrast to the ratio of profitability and activity, both ratios after being analyzed have increased. It can be seen from the calculation of the profitability ratio in 2019 that return on assets decreased by 50% due to an increase in profit before tax and a decrease in total assets from the average total assets but still generate good profits for the company. While the activity ratio in 2017-2019 the activity ratio experienced a good increase from all types of financial ratio, although it decreased in 2019, Assets Turn Over was 2,32. But still, no effect because turn over continues to increase. Well, PT. Unilever Indonesia, Tbk is known that’s the company’s performance of all liquidity ratio, solvability ratio, profitability ratio, and activity ratio is not all good and this answer the author’s hypothesis.\",\"PeriodicalId\":133384,\"journal\":{\"name\":\"Amsir Management Journal\",\"volume\":\"42 3\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-10-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Amsir Management Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56341/amj.v2i1.38\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Amsir Management Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56341/amj.v2i1.38","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在通过对PT. Unilever Indonesia, Tbk近三年的流动性比率、可偿债比率、盈利能力比率和活动比率的分析来确定其财务绩效是否良好。根据财务业绩的计算结果,流动比率出现波动,2019年由于每年流动债务的高增长率,流动比率下降了0.65%。与盈利能力和活动的比率相比,分析后两者的比率都有所增加。从2019年利润率的计算可以看出,由于税前利润增加,总资产比平均总资产减少,资产收益率下降了50%,但仍然为公司带来了良好的利润。虽然2017-2019年的活动比率与所有类型的财务比率相比,活动比率都有很好的增长,尽管在2019年有所下降,但资产周转率为2,32。但是,仍然没有效果,因为营业额继续增加。那么,PT. Unilever Indonesia, Tbk是众所周知的,公司的所有表现的流动性比率,偿债能力比率,盈利能力比率,和活动比率都不是很好,这回答了作者的假设。
Analisis Laporan Keuangan Pada PT Unilever Indonesia Tbk
This study aims to determine whether the financial performance of PT. Unilever Indonesia, Tbk is good when measured based on the analysis of liquidity ratio, solvability ratio, profitability ratio, and activity ratio in the last three years. Based on the results of the calculation of financial performance, the liquidity ratio has fluctuated, in 2019 the current ratio decreased by 0,65% due to a high rate of increase in current debt per year. In contrast to the ratio of profitability and activity, both ratios after being analyzed have increased. It can be seen from the calculation of the profitability ratio in 2019 that return on assets decreased by 50% due to an increase in profit before tax and a decrease in total assets from the average total assets but still generate good profits for the company. While the activity ratio in 2017-2019 the activity ratio experienced a good increase from all types of financial ratio, although it decreased in 2019, Assets Turn Over was 2,32. But still, no effect because turn over continues to increase. Well, PT. Unilever Indonesia, Tbk is known that’s the company’s performance of all liquidity ratio, solvability ratio, profitability ratio, and activity ratio is not all good and this answer the author’s hypothesis.