analisa laporan keuangan unilever
TRANSCRIPT
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TUGAS ANALISIS LAPORAN KEUANGAN
PT UNILEVER INDONESIA Tbk DAN ENTITAS ANAK
Tugas ini Disusun Dalam Rangka Memenuhi
Tugas Perkuliahan Pengantar Akuntansi II Semester II
NAMA ANGGOTA
1. AGNES FLORENCE B F0312003
2. ERIC WIRABUANA F0312045
3. NOEL SINGGIH HARYO .P F0312085
FAKULTAS EKONOMI
UNIVERSITAS SEBELAS MARET
SURAKARTA
2013
DATAR ISI
1
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Pr!"# PT UNILEVER IN$ONESIA T%&''''''''''''''''..3
A()#"*"* R)*" L"&+","-)*...........................................................................................
A()#"*"* R)*" Pr!"-)%"#"-)*......................................................................................./
A()#"*"* R)*" S#)%"#"-)*.........................................................................................11
A()#"*"* L)r)( K+)()( S)r) Hr"(-)# ,)( Vr-"&)#.....................................12
A()#"*"* L)r)( L)%) R+" S)r) Hr"(-)# ,)( Vr-"&)#....................................14
P(+-+''''''''''''''''''''''''''''''15
Pr!"il PT UNILEVER INDONESIA#Tbk
T)6+( 1/33 U("#r %r,"r" ,()( ()7) Lr* 9!)%r"&(N.V.,"A(&:
;)&)r-). Pr,+& r-)7)
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S#)7) r)( ,+(") &,+): )%r"& U("#r #+7+6 ,)( -",)& %rr)*" *)7)"
r)( ,+(") &,+) %r)&6"r ,)( 7()#)7" r%)"&)( ),) -)6+( 1/45. U("#r &7%)#"
77r#+)* +*)6)(N( S) $-r(-? ," A(&),)-)6+( 1/@0 ,()( r,+&
%)r+(S&"( C)r? -r%*)r *DA*") ,"
C"&)r)(. U("#r 77)*+&" %"*("* 7"(+7)( ,()( 7()&+"*"*" 7r& B+)"-) ,)( G*r-) 77)*+&" %"*("* 7+r(")( )"r ,()( 77r&()#&)( r,+& %)r+
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B",)( +*)6) PT U("#r I(,(*") T%& ),)#)6 Pr,+&*": 7)*)r)( ,)( ,"*-r"%+*" %)r)(D
%)r)( &(*+7*"
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Analisis Rasi! Likui$itas PT UNILEVER INDONESIA Tbk $an ANAK
PERUSA%AAN
Perhitungan &
5
• C+rr(- R)-"
C+rr(- R)-" ,"6"-+( ,)r" C+rr(- A**-* C+rr(- L")%"#"-"*
C+rr(- R)-" -)6+( 2010 [email protected] 4.402./40 85.13
C+rr(- R)-" -)6+( 2011 4.44.21/ .501.81 8.3/
C+rr(- R)-" -)6+( 2012 5.035./2 @.535.8/ .83
• A",DT*- R)-"
A",DT*- R)-" ,"6"-+( ,)r" >Cash+Short-Term
Investments+Receivables(Net)) : Current Liabilities
A",DT*- R)-" -)6+( 2010 >31@.@5/ [email protected]? 4.402./40 [email protected]
A",DT*- R)-" -)6+( 2011 >33.143 2.188.280? .501.81 = 38.8
A",DT*- R)-" -)6+( 2012 >22/./0 2..8@5? @.535.8/ 38.4
• R")%# T+r(r
R")%# -+r(r ,"6"-+( ,)r" Net Credit Sales : Average Net Receivables
R")%# -+r(r -)6+( 2011 23.4/.218 J>[email protected] 2.188.280?2
11./1
R")%# -+r(r -)6+( 2012 [email protected] J>2.188.280 2..8@5?2
11.25
$()( %"-+ )r) ##-"( r",(
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Analisis Rasi! likui$itas'
a( C+rr(- r)-"C+rrr(- r)-" ,)r" PT M)-)6)r" P+-r) Pr"7) T%&: 7()#)7" (+r+()( ,)r" 85.13
& 8.3/ ),) -)6+( 2011: 6)# "(" -r)," &)r() +7#)6 )*- #)()r
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b( A",DT*- r)-"
A",DT*- r)-" ,)r" PT UNILEVER I(,(*") T%&: 7(+(+&&)( r%)(,"()(
)(-)r) +7#)6 )*- 7(,),)&?. $)#)7 6)# "(" )", r)*" ,)r" r+*)6))( 7(+(+&&)( ),)(r")%#? 7()," &)*. K6+*+* +(-+& r)*" "(" 6)(
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Analisis Rasi! Pr!"itabilitas PT UNILEVER INDONESIA Tbk $an ANAK
PERUSA%AAN
Perhitungan &
8
• Pr!"- M)r"(Pr!"- M)r"( ,"6"-+( ,)r" N- "(7 N- *)#*
Pr!"- M)r"( 2011 4.14.304 23.4/.218 1@.@4
Pr!"- M)r"( 2012 4.83/.145 [email protected] 1@.@2
• A**- T+r(r
A**- T+r(r ,"6"-+( ,)r" N- *)#* Ar) A**-*
A**- T+r(r 2011 23.4/.218 J>[email protected] 10.482.312?2 2.45
A**- T+r(r 2012 [email protected] J>10.482.312 11./84./@/?2 2.43
• R-+r( ( A**-*DROA
R-+r( ( A**-* ,"6"-+( ,)r" N- "(7 )r) A**-*
ROA 2011 4.14.304 J>[email protected] 10.482.312?2 43.42ROA 2012 4.83/.145 J>10.482.312 11./84./@/?2 43.08
• R-+r( ( E+"-
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Analisis )r!"itabilit* rati! +rasi! )r!"itabilitas(
S)r) &*#+r+6)(: r!"-)%"#"-< r)-" ,)r" PT UNILEVER I(,(*") T%&: -r+* ()"& ,)r"
-)6+( & -)6+(: *)r) &)*)r 6)# "(" 7(+(+&&)( ("(&)-)( +7#)6 #)%) %r*"6 >(-
"(7? ,)r" r+*)6))( *#)7) ,+) -)6+( -r)&6"r.
9
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Analisis Rasi! S!l,abilitas PT UNILEVER INDONESIA Tbk $an ANAK
PERUSA%AAN
Perhitunngan &
10
• $%- - --)# )**- r)-"
$%- - --)# )**- r)-" ,"6"-+( ,)r" T-)# ,%- --)# )**-*
$%- - )**- r)-" 2010 4.52.40/ [email protected] 53.4@
$%- - )**- r)-" 2011 .801.3@5 10.482.312 4.88
$%- - )**- r)-" 2012 8.01.14 11./84./@/ .8/
• T"7* "(-r*- )r(,
T"7* "(-r*- )r(, ,"6"-+( ,)r" I(7 %!r "(7 -)=* )(,
"(-r*- =(* "(-r*- =(*
T"7* "(-r*- )r(, 2011 >5.5@4.@// 2.500? 2.500 211.3@
T"7* "(-r*- )r(, 2012 >.4.@5 8.88@? 8.88@ /4.8@
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Analisis s!l,abilit* rati!
). A()#"*"* ,%- - --)# )**-: ,)r" r6"-+()( ,")-)* ,))- &"-) #"6)- %)6) r)*" --)#
#")%"#"-)* >,%-?: -r+* 7("(&)- ,)r" -)6+( 2010 6"() -)6+( 2012. H)# "("
7(--)#? -r6),) #")%"#"-)* ,)( &+"-)*
7()," *%*)r [email protected]),) -)6+(
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-)6+( 2010 "(" ,))- ,"*"7+#&)( %)6) 7,)# r+*)6))( *%)")( %*)r %r)*)# ,)r"
"()7)( &)r() r*(-)* 7,)#
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)*- #)()r. $()( +7#)6 )**- --) .283.4@/ ),) 2012: +7#)6 )**- --) ()"& 18.24
,)r" +7#)6 ),) -)6+( *%#+7
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Penutu)
S)r)(