Analisis Laporan Arus Kas Dalam Menilai Kinerja Keuangan Pada PT. Unilever Indonesia, Tbk

Abstract

The purpose of this study is to assess the financial performance of PT. Unilever Indonesia, Tbk seen
from the statement of cash flows using the ratio of operating cash flows, the ratio of capital
expenditures, the ratio of total debt, and the ratio of cash flows to net income in 2014 to 2018.The
analytical method used is descriptive qualitative and quantitative. And use data analysis tools in the
form of cash flow ratios, such as operating cash flow ratios, capital expenditure ratios, ratio of total
debt and ratio of cash flows to net income.As for the results of the analysis of cash flow ratios, such as
Operating Cash Flow Ratios from 2014-2018 of 0.73, 0.62, 0.62, 0.56 and 0.71 show poor financial
performance. The Capital Expenditure Ratio from 2014-2018 of 5.74, 4.28, 3.74, 4.39 and 7.93 shows
good financial performance. The ratio of Total Debt from 2014-2018 of 0.67, 0.58, 0.56, 0.51 and 0.66
shows the financial performance is not good. The ratio of Cash Flow to Net Income from 2014-2018 of
1.13, 1.08, 1.05, 1.01 and 0.87 shows good financial performance. So the results of the ratio that has
been analyzed can be concluded that the financial performance seen from the cash flow statement of PT.
Unilever Indonesia, Tbk from 2014 to 2018 showed a good ratio of analysis results.