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All Journal JPNM : Jurnal Pustaka Nusantara Multidisiplin
Puspa Dewanti
Universitas Bina Sarana Informatika
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Rasio Likuiditas dan Solvabilitas untuk Mengukur Kinerja Keuangan pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2023–2025 Puspa Dewanti; Ani Rakhmanita; Rani Suryani
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 4 (2026): October : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i4.1632

Abstract

Financial performance is an important indicator for assessing a company’s ability to manage resources and meet its financial obligations. This study aims to analyze and compare the financial performance of PT Mayora Indah Tbk, PT Unilever Indonesia Tbk, and PT Indofood Sukses Makmur Tbk, which are listed on the Indonesia Stock Exchange, during 2023–2025 based on liquidity and solvency ratios. A quantitative descriptive approach was applied using secondary data from annual financial statements. Liquidity was measured using the Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CaR), while solvency was measured using the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). The results show that PT Mayora Indah Tbk had the strongest financial profile, with average CR of 323.50%, QR of 233.01%, CaR of 86.27%, DAR of 39.98%, DER of 66.97%, and LTDER of 32.40%. PT Indofood Sukses Makmur Tbk showed a relatively balanced condition, with CR of 206.65%, QR of 160.41%, CaR of 105.46%, DAR of 45.66%, DER of 84.03%, and LTDER of 50.01%. PT Unilever Indonesia Tbk had the lowest liquidity and the highest reliance on liabilities. These findings indicate that financial performance should be assessed using several ratios simultaneously to obtain a more comprehensive view of payment capacity and financing structure.
Co-Authors Ani Rakhmanita Rani Suryani