Journal of Social Science
Vol. 3 No. 1 (2022): Journal of Social Science

Analysis of Financial Statements Based on Financial Ratio and Vertical-Horizontal Method in PT Unilever, Tbk, 2016-2017 Period

Nova Tri Anggraini (Mulawarman University, Samarinda, East Kalimantan, Indonesia)



Article Info

Publish Date
27 Jan 2022

Abstract

This research aims to horizontally and vertically determine the financial performance of PT Unilever, Tbk, especially by observing the development of assets and financial statements through the calculation of financial ratios. Based on the research results, it can be observed that based on the analysis of the ratio of Liquidity, Profitability and Leverage tend to fluctuate. The liquidity ratio has increased, Profitability ratio has increased in GPM and NPM but decreased in Cash Ratio, ROA, and ROE. The Leverage Ratio has decreased; thus, the financial performance of PT Unilever, Tbk has not been fully optimal. Based on the horizontal analysis, it can be concluded that the balance sheet and income statement of PT Unilever, Tbk are optimal. Based on the vertical analysis, it can be concluded that the balance sheet and income statement index of PT Unilever, Tbk are optimal

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Journal Info

Abbrev

jsss

Publisher

Subject

Religion Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Economics, ...