Liquidity Ratio Analysis To Assess Financial Performance At Pt Unilever Indonesia Tbk 2021-2024

• Munawir

  Author

• Octavia Lallo Parante

  Author

• Lidia Singkun

  Author

• Yulniati

  Author

• Dian Pratiwi

  Author

This study aims to determine and analyze the financial performance of PT Unilever Indonesia Tbk based on an analysis of its liquidity ratios for the period 2021–2024. The main objective of this research is to assess how effectively the company’s liquidity position reflects its ability to meet short-term financial obligations. The study employed a qualitative descriptive method, with data obtained through documentation techniques, including financial statements and related financial reports.

The analysis focused on key liquidity indicators such as the current ratio, quick ratio, and cash ratio. The results reveal that the company’s liquidity ratios fluctuated during the study period. In particular, the cash ratio consistently fell below the industry standard, indicating that PT Unilever Indonesia Tbk had limited cash reserves to guarantee the repayment of its current liabilities. Overall, while the company maintained operational stability, the findings suggest a need for improved short-term financial management to strengthen liquidity and ensure financial sustainability.

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