ANALISIS KINERJA KEUANGAN PT UNILEVER INDONESIA TBK MENGGUNAKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PERIODE 2020–2023

Authors

  • Nidia Anggreni Das Universits Mahaputra Muhammad Yamin, Indonesia
  • Juita Sukraini Universits Mahaputra Muhammad Yamin, Indonesia
  • Zahara Putriani Amril Universits Mahaputra Muhammad Yamin, Indonesia
  • Sabila Nurul Faisa Universits Mahaputra Muhammad Yamin, Indonesia
  • Sarah Universits Mahaputra Muhammad Yamin, Indonesia

Keywords:

Financial Performance; Liquidity Ratio; Solvency Ratio; Profitability Ratio

Abstract

This study aims to evaluate the financial health of PT Unilever Indonesia Tbk through an analysis of primary financial ratios, including liquidity, solvency, and profitability aspects over a four-year period (2020–2023). The research employs a quantitative descriptive method using secondary data obtained from the Indonesia Stock Exchange (IDX). The results of the analysis indicate that the company’s Current Ratio shows a declining trend below the general industry standard, while the Debt to Equity Ratio reflects an increasing dependence on external financing. In terms of profitability, both Return on Assets (ROA) and Net Profit Margin (NPM) experienced compression due to rising operational and raw material costs. Nevertheless, revenue stability and operating cash flow performance suggest that the company still possesses sufficiently strong fundamentals to sustain its business continuity in the future.

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Published

2026-01-12