PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR MENGGUNAKAN RASIO KEUANGAN PT. UNILEVER INDONEIA TBK (UNVR) DAN PT. INDOFOOD SUKSES MAKMUR TBK (INDF) DI BURSA EFEK INDONESIA TAHUN 2019-2021

Abstract

Financial reports are written records that convey the business activities and financial performance of a company.
Assessment of the company’s financial level can be done using the company’s financial statement analysis method.
To find out the company’s financial performance in good condition by doing ratio analysis. Manufacturing company
is a company whose activities are buying raw materials and then processing raw materials by incurring other costs
into finished goods ready for sale. This research aims to compare the financial performance of companies in the food
and beverage sub-sector for the 2019-2021 period which are listed on the Indonesia stock exchange, including PT
Unilever Indonesia Tbk, PT Indofood Sukses Makmur Tbk. the financial ratios used are Current Ratio, Quick Ratio,
Average Receivable Age, Average Inventory Age, Fixed Assets Turnover, Total Assets Turnover, Debt to Assets
Ratio, Time Interest Earned, Fixed Charge Coverage, profit Margin, Return On Total Assets, Return On Equity,
Price Earning Ratio, Dividend Yield, and Dividend Payout Ratio. The type data used in this study is descriptive
qualitative which originates from the financial report documents of manufacturing companies in the food and
beverage sub-sector for the 2019-2021 period which are listed on the Indonesia stock exchange.

Keywords: Financial Statements, Manufacturing Company, Ratio Analysis, and Financial Performance