Analisis Laporan Keuangan sebagai Dasar Penilaian Kinerja Keuangan Perusahaan pada PT. Unilever Indonesia, Tbk

Abstract

This research has been conducted to determine the soundness of a company should be done through the measurement and assessment of financial performance in the PT. Unilever Indonesia, Tbk. Financial performance is an analysis which done to see the extent to which a company has been carrying out activities in accordance with the rules of financial performance is good and right. Through the financial performance, the decision makers will get an overview of the entire range of performance and activities of the company and find a weakness in the performance of the company which can make problems for the company in the future. The research use descriptive method by quatitative analysis. The research was conducted through the calculation of quantitative data in the form of financial statements of the company. Descriptive method is intended to give a clear picture of the condition of the financial performance of companies that have been studied. These financial statements are the secondary data obtained from the official site of Bursa Efek Indonesia (BEI). While analysis tools used in this research is the use of financial ratio analysis include liquidity ratios, solvency ratios and profitability ratios with Time Series Analysis method. Based on the results of research conducted by analyzing the data obtained, the results of the analysis show that the condition of PT. Unilever Indonesia, Tbk’s financial performance is in unstable state. Caused the liquidity and solvency ratios seen clearly that financial performance has decreased from year to year, it means that the financial condition of PT. Unilever Indonesia, Tbk is’nt in good rate. But different with the profitability ratios, the analysis shows that the financial condition of PT. Unilever Indonesia, Tbk is in very good condition because the overall value of the profitability ratio has increased from year to year. It means the financial performance has been working well with being able to generate optimal profits.