THE EFFECT OF LIQUIDITY RATIO AND PROFITABILITY RATIO ON FINANCIAL PERFORMANCE AT UNILEVER INDONESIA COMPANY

Muhaimin  Dimyati; Nely  Supeni; Karina Dewi  Saputri

doi:10.31967/prmandala.v3i0.453

Muhaimin Dimyati STIE Mandala
Nely Supeni STIE Mandala
Karina Dewi Saputri STIE Mandala

DOI: https://doi.org/10.31967/prmandala.v3i0.453

Abstract

This study aims to determine the effect of liquidity ratios and profitability ratios by using the calculation of current
ratio, quick ratio, return on assets and return on equity on financial performance at PT. Unilever Indonesia Tbk period
2009-2018. The data used in this study are secondary data collected from the results of PT Unilever Indonesia Tbk's
financial statements contained on the official website of PT Unilever and listed on the Indonesia Stock Exchange.
The data processing method uses multiple linear regression analysis method with the help of SPSS 21 analysis tool.
The results showed that the CR (Current Ratio) and ROA (Return On Asset) variables significantly influence
financial performance, while the QR (Quick Ratio) and ROE (Return On Equity) variables did not have a significant
effect on financial performance at PT. Unilever Indonesia Tbk period 2009-2018.
Keywords : Liquidity Ratio, Profitability Ratio, Financial Performance.