Analisis Rasio Keuangan Sebagai Media Menilai Kinerja Perusahaan

Abstract

The objective of this study was to determine the performance of companies using financial ratio analysis is the ratio of liquidity, profitability, solvency. the focus of financial ratio analysis based on financial statements of PT Unilever Indonesia, Tbk, Balance Sheet and Income Statement in 2012, 2013, 2014 and 2015. The results showed that the performance of PT Unilever Indonesia, Tbk, based on the ratio of liquidity, that liquidity of the company in 2012 amounting to 66.82%, in 2013 amounted to 69.63%, in 2014 amounted to 71.49% and in 2015 amounted to 65.39. The liquidity of the company in 2012 until 2015 was still below the standard rule of thumb. Quick Ratio is the ratio of 39.46% (in 2012), amounted to 44.87% (in 2013) and amounted to 45.25% (2014) and amounted to 42.71% (2015). 2 times asset turnover (in 2012), two times (in 2012) and 2 times (2014) and in 2015 as much as 2 times. Profitability ratio (net profit margin) of the company in 2012 amounted to 17.72%, in 2013 amounted to 17.40%, in 2014 amounted to 17.71% and in 2015 amounted to 16.03%, this indicates that the level of corporate profits every year declared stable. Return on Investment acquired companies are also good that in 2012 amounted to 40.37%, in 2013 amounted to 40.10%, amounting to 41,50% in 2014 and 2015 amounted to 37.20%

Solvency Ratio of PT Unilever Indonesia Tbk, in 2012 amounted to 66.88%, in 2013 amounted to 68.12%, in 2014 amounted to 66.76 and in 2015 amounted to 69.31%. This situation indicates that the company may otherwise solvable.