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Journal : Jurnal Sains dan Ilmu Terapan

Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas dan Profitabilitas pada Bursa Efek Indonesia PT. Unilever TBK Periode 2019-2023 Muzauwir Almadani, Sultan; Zuraidah; Rusnaidi
Jurnal Sains dan Ilmu Terapan Vol. 8 No. 2 (2025): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v8i2.1145

Abstract

This research focuses on companies in Indonesia, particularly in Home and Personal Care and Foods & Ice Cream sectors, analyzing the financial performance of PT. Unilever Indonesia Tbk from 2019 to 2023 using liquidity and profitability ratios. The aim is to assess whether its financial performance has improved or declined in comparison to industry standards. The study uses secondary data, specifically time-series data collected annually, and employs a descriptive analysis method. The results indicate that the liquidity ratios, including Current Ratio (CR) and Quick Ratio (QR), have fluctuated, with values both above and below industry standards. The Cash Ratio, however, consistently exceeded the industry average, reflecting a strong return on cash sales. Regarding profitability, the Net Profit Margin (NPM) and Return on Assets (ROA) showed fluctuating performance, remaining below industry averages, indicating inconsistent financial management. However, the Return on Equity (ROE) aligned with industry standards, showcasing the company’s ability to effectively generate income from its equity. 
Pengaruh Leverage , Profitabilitas, Dan Likuiditas Terhadap Kebijakan Dividen Pada Perusahaan Sektor Industrial Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023 Anjelita, Dhea; Zuraidah; Syahrul Maulidi
Jurnal Sains dan Ilmu Terapan Vol. 8 No. 2 (2025): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v8i2.1239

Abstract

The purpose of this study is to examine the simultaneous and partial effects of Leverage , Profitability, and Liquidity on Dividend Policy in Industrial Goods Sector companies listed on the Indonesia Stock Exchange. This research employs a quantitative method. The population of this study consisted of 33 samples of financial reports from Industrial Goods Sector companies listed on the Indonesia Stock Exchange. The research subjects were Industrial Goods Sector companies listed on the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression analysis. The data used in this study were secondary data. The results indicate that Leverage  has a partial positive effect on Dividend Policy in Industrial Goods Sector companies listed on the Indonesia Stock Exchange. Profitability has a partial positive effect on Dividend Policy in Industrial Goods Sector companies listed on the Indonesia Stock Exchange. Liquidity has a partial negative effect on Dividend Policy in Industrial Goods Sector companies listed on the Indonesia Stock Exchange. Leverage 
Co-Authors Ade Elvi Rahmah Adhi Purba, Ilyas Adyuta Ega Pratama Afifah, Lailatul Nur Amelia Rahmi Andina La'aliy Rohmati Robbina Anita Anjelita, Dhea Annisa Ayu Nur Ihsani Aprilyadi, Nadi Ari Ardana Syaputra Arwa El Zahra Aulia Chintara Wanda Avifah, Nur Ayu Fatihatul Ma’rifah Ayu Trianingsih Azizah, Siti Mufidatul Bambang Suriansyah, Bambang Cut Ayu Aryati Cut Fitrika Syawalina Diffa Darmasetia Dewantara Dila Dwi Damayanti Endang Satriani Alijudin Farah Faradesila Farida, Laila Gentar Restu Grahadi , Dwi Warna Tri Cahya Halizah, Erisa Nur Hedwi Prihatmoko, Hedwi Husnaina Mailisa Safitri Ibnu, Cian Indah Hoirunnisah Juartika, Wella Kamandalu, Si Gede Bandem Khairul Wahid Laksmi, Ni Ketut Puji Astiti Lindra Wati Lubis, Haniah M. Zaenal Arifin Muhammad Mujib, Musta’in Mutfarida, Binti Muzauwir Almadani, Sultan Mu’is, Ahmad Nanda Norisa NAPITUPULU, FLORA Nara Pristiwa Natasya Fadila Romli Nur Laili Isnainia Nurfitafera, Putri Nurul Fata Anjumi Nurulia Dimitha Otong Syuhada Prawirajaya, Kadek Dedy Purnomo, Nurul Hudha Putra, Wiradharma Kusuma Putri Yuliana Wati Putri, Charista Tanta Putri, Nada Kharisma putri2023 Qurrotul ‘Uyun Rahayu, Ana Duwi Rahmah, Zakiyah Zulfa Raka Raki Levano Savana Rangkuti, Muhammad Idris Rani Dewi Kurniawati Ria , Safra Rizky Alamsyah Putra Rusnaidi Safra Ria Kurniati Sari, Widya Ratna Sartika, Lili Shalan, Amr Mohammed Mansoor Shefina Nurlaily3 Siti Nur Syafaatin Sunu Hasta Wibowo, Sunu Hasta Sutarmi Sutejo, Alfan Azzury Syahrul Maulidi Tri Arianingsih Wahyuna Khoiriyah Warijan Wendi Prasetiyo Yahya Sukarno Pratama Yanti, Masyitah Novia Yeni Nuraeni, Yeni YULIANI Ziyadatul Rif’ah Zunaidi, Arif