Analisis Rasio Likuiditas dalam Menilai Kinerja Keuangan PT Indofood CBP Sukses Makmur Tbk Tahun 2020–2024

Abstract

This study aims to analyze liquidity ratios in assessing the financial performance of PT Indofood CBP Sukses Makmur Tbk during the 2020–2024 period. Liquidity ratios are important indicators used to measure a company's ability to meet its short-term obligations. This research employed a quantitative descriptive method using secondary data obtained from the annual financial statements of PT Indofood CBP Sukses Makmur Tbk published by the Indonesia Stock Exchange (IDX). The analysis was conducted using three liquidity ratio indicators, namely the Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CaR).The results indicate that the liquidity level of PT Indofood CBP Sukses Makmur Tbk was in a very good condition throughout the 2020–2024 period. The Current Ratio increased from 225.76% in 2020 to 408.87% in 2024. The Quick Ratio also showed a positive trend, rising from 175.77% to 344.26%. Meanwhile, the Cash Ratio increased from 103.91% in 2020 to 231.52% in 2024. The improvement in these three ratios demonstrates that the company possesses a strong capability to meet its short-term liabilities through current assets, current assets excluding inventories, and available cash. Based on the analysis, it can be concluded that the financial performance of PT Indofood CBP Sukses Makmur Tbk, viewed from the liquidity aspect, was categorized as very good during the study period. This condition reflects the company's ability to maintain financial stability, manage current assets effectively, and fulfill short-term obligations on time, thereby supporting the sustainability of its business operations.