Kemampuan Membayar Hutang dan Tingkat Kolektibilitas Piutang PT. Unilever Indonesia Tbk Tahun 2019-2021

Abstract

The ability to pay debts and the level of collectibility of a company's receivables are very important for creditors to find out if the company has good prospects in the future. In the midst of intense competition, it is important for every company to know its ability to pay debts and the level of collectibility of receivables, such as at PT. Unilever Indonesia Tbk. A company's ability to collect credit sales that can be converted into cash can be measured by knowing the level of collectibility of its receivables. That way, the company will maintain its image as a strong company. This study uses a quantitative method to determine the ability to pay debts using ratio analysis (liquidity and solvency) and to measure the collectibility of accounts receivable using aging analysis. The data used is in the form of figures sourced from the company's financial statements on the IDX website. The research results from the analysis of liquidity ratios, solvency, and the results of the aging analysis of receivables are in bad shape. Unilever Indonesia should continue to pay attention to its current assets so that the company's working capital increases.