Analisis Rasio Likuiditas, Rentabilitas dan Solvabilitas Untuk Mengukur Kinerja Keuangan

Abstract

Analytical tools that we can use is the solvency ratio, liquidity ratio, activity ratio and profitability. The problem is formulated as follows: 1) how is the financial performance of PT Unilever Indonesia viewed from the overall liquidity level?; 2) how is the financial performance of PT Unilever Indonesia viewed from the overall solvency level?; 3) how is the financial performance of PT Unilever Indonesia viewed from the level of the overall earning ratios?. Research results can be disimpulan that: 1) based on the ratio of liquidity from the year 2014 to 2016 year existence of the tendency of decrease of yield ratio i.e. current ratio years 2015 of 452.70% down to 402.06% in 2016 while at the cash ratio there is an increase of 14.99% in 2015 be 22.09% year 2016 indicate that firms can still cope with debt lancarnya. 2) developments of PT. Unilever Indonesia from the year 2015 of 36.01% until the year 2016 becomes 29.45% based on solvency ratio unstable means company's ability in covering debt-debt experience up and down; 3) based on the ratio of the activity of the Total Asset Turn Over experience decreased performance; 4) based on the ratio–the ratio of the profitability of the company's performance in gaining profit increase either on the ratio of Return On Equity (ROE) in 2015 gained ratio 1.04% to 3.12% in 2016 while the Return On Investment (ROI) up from 0.681% in 2015 be 2.23% in 2016.