EVALUASI LONGITUDINAL FAKTOR FUNDAMENTAL UNTUK KEBERLANJUTAN KESEHATAN KEUANGAN ENTITAS
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Kenley Maccauley Riyono
Abstract
UNVR sedang mengalami penurunan kinerja keuangan yang sangat signifikan sehinga mengakibatkan potensi insolven dan risiko keberlanjutan usaha yang tinggi meski sebagai salah satu top market leader di Indonesia. Penelitian ini bertujuan untuk mengetahui faktor utama penyebab atas melemahnya performa entitas FMCG. Sampel yang digunakan adalah entitas UNVR dengan tahun observasi dari 2013 hingga 2023. Penelitian ini merupakan kajian kritis studi kasus menggunakan analisis fundamental indikator keuangan dari profitabilitas, arus kas, stabilitas keuangan, modal kerja, intellectual capital, corporate governance, dan sustainability reporting. Hasil menunjukkan penurunan kesehatan keuangan UNVR disebabkan oleh peningkatan hutang dan melemahnya efisiensi beban operasional sehingga mengakibatkan laba usaha dan EBIT menjadi terdampak. Penemuan ini menunjukkan perlunya konservatisme terhadap pengelolaan hutang serta beban operasional agar tidak melewati batasan dari kemampuan entitas.
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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