Analisis Faktor yang Memengaruhi Kinerja Keuangan
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Published:
Sep 30, 2024
Keywords:
Likuiditas, Solvabilitas, Aktivitas, Profitabilitas
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Abstract
Dengan menekankan pada studi kasus perusahaan manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (IDX) antara tahun 2020 dan 2022, tujuan dari penelitian ini adalah untuk menentukan elemen-elemen yang memengaruhi keberhasilan finansial perusahaan. Hubungan antara rasio likuiditas, solvabilitas, dan aktivitas dengan metrik profitabilitas yang digunakan untuk mengevaluasi kinerja keuangan perusahaan diselidiki dalam penelitian ini. Sampel terdiri dari data sekunder yang dipilih melalui purposive sampling, yaitu laporan keuangan tahunan dari 75 perusahaan barang konsumsi yang terdaftar di BEI selama periode tiga tahun. Data dianalisis menggunakan beberapa teknik regresi linier dan perangkat pengolahan statistik. Hasil yang didapatkan yaitu rasio solvabilitas berdampak negatif signifikan atas kinerja keuangan perusahaan. Selain itu, rasio likuiditas dan rasio aktivitas tidak berdampak atas kinerja keuangan perusahaan.
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Mangkay, S. A. . (2024). Analisis Faktor yang Memengaruhi Kinerja Keuangan. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 16(2), 305–321. Retrieved from https://permana.upstegal.ac.id/index.php/permana/article/view/467
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References
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Agustin, O., Anwar, Y., & Bramana, S. M. (2023). Analisis Rasio Profitabilitas Terhadap Optimalisasi Laba Pada PT Grand Titian Residence. Jurnal Media Wahana Ekonomika, 20(1), 202–215. https://doi.org/10.31851/jmwe.v20i1.9395
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Blessing, H., & Sakouvogui, G. (2023). Impact of Liquidity and Solvency Ratios on Financial Performance: A Comprehensive Analysis. Indonesia Auditing Research Journal, 12(3), 102–115. https://journals.iarn.or.id/index.php/ARJ/article/view/208
Dahiyat. (2021). Liquidity and Solvency Management and its Impact on Financial Performance: Empirical Evidence from Jordan. Journal of Asian Finance, 8(5), 135–0141. https://doi.org/10.13106/jafeb.2021.vol8.no5.0135
Devi, S., Warasniasih, N. M. S., Masdiantini, P. R., & Musmini, L. S. (2020). The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange. Journal of Economics, Business, & Accountancy Ventura, 23(2), 226–242. https://doi.org/10.14414/jebav.v23i2.2313
Effendie, J. M., Manafe, H. A., & Man, S. (2022). Analysis of the Effect of Liquidity Ratios , Solvency and Activity on the Financial Performance of the Company ( Literature Review of Corporate Financial Management ). Dinasti International Journal of Economics, Finance & Accounting, 3(5), 541–550.
Fahmi, I. (2020). Analisis Laporan Keuangan (D. Handi (ed.)). Alfabeta.
Gokulpriye et al. (2020). Financial Performance Analysis of Selected Food Companies in Tamilnadu. JOURNAL ADALYA, 9(4), 142–150. https://doi.org/10.37896/aj9.4/018
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Imansyah, S., & H. Mustafa, M. (2021). the Analysis of Financial Ratios Effect on the Stock Price of Consumer Goods Sector Companies Listed in Kompas100 Index. Dinasti International Journal of Digital Business Management, 2(2), 371–384. https://doi.org/10.31933/dijdbm.v2i2.779
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Kartini, E. (2023). Financial Performance and the Effect on Sustainability Reports Disclosure, Company Size, and Solvency. KINERJA: Jurnal Manajemen Organisasi Dan Industri, 2(1), 21–30. https://doi.org/10.37481/jmoi.v2i1.75
Kasmir. (2023). Analisis Laporan Keuangan. Rajawali Pers.
Kurniawan, A., & Yanto, H. (2020). Analysis of Financial Performance of Consumer Cyclicals Sector Companies Before and During the Covid-19 Pandemic.
Lee, C. C. (2023). Analyses of the operating performance of information service companies based on indicators of financial statements. Asia Pacific Management Review, xxxx. https://doi.org/10.1016/j.apmrv.2023.01.002
Mazliza, M., & Adiati, A. K. (2023). Analysis of the Financial Performance of Manufacturing Companies Before and During the Covid 19 Pandemic. Journal of Social Research, 2(3), 901–910. https://doi.org/10.55324/josr.v2i3.742
Noch, M. Y., Rumasukun, M. R., Noriwary, R. S., & Pattiasina, V. (2023). Analysis of the Financial Performance of Manufacturing Companies in the Cigarette Sub-Sector of the Consumer Goods Industry. Bata Ilyas Journal of Accounting, 4(1), 15–32. https://doi.org/10.37531/bijac.v4i1.1371
Nugraha, K. C., & Artini, L. G. S. (2022). The Effect of Financial Performance on Stock Prices of Automotive and Component Sub Sector Companies in the Indonesia Stock Exchange. European Journal of Business and Management Research, 7(4), 327–331. https://doi.org/10.24018/ejbmr.2022.7.4.1595
Prasthiwi. (2022). Pengaruh Rasio Likuiditas,Solvabilitas,Dan Aktivitas Terhadap Kinerja Keuangan (Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Kindai, 18(2), 211–226. https://doi.org/10.35972/kindai.v18i2.815
Reschiwati, R., Syahdina, A., & Handayani, S. (2020). Effect of liquidity, profitability, and size of companies on firm value. Utopia y Praxis Latinoamericana, 25(Extra 6), 325–332. https://doi.org/10.5281/zenodo.3987632
Sasono, H. (2022). Analysis of Changes in Food and Beverage Sector Stock Prices on the Indonesia Stock Exchange. International Journal of Current Science Research and Review, 05(10), 350–356. https://doi.org/10.47191/ijcsrr/v5-i10-23
Savitri, N., & Hidayati, S. (2022). Financial Performance analysis of companies in the primary consumer goods sector before and during Covid-19. International Journal of Business Ecosystem & Strategy (2687-2293), 4(1), 49–56. https://doi.org/10.36096/ijbes.v4i1.307
Thi Xuan NGUYEN, H. (2022). The Effect of COVID-19 Pandemic on Financial Performance of Firms: Empirical Evidence from Vietnamese Logistics Enterprises. Journal of Asian Finance, 9(2), 177–0183. https://doi.org/10.13106/jafeb.2022.vol9.no2.0177
Wijaya, P. M., Septiyanti, R., & Agustina, Y. (2022). Financial Performance Analysis of Manufacturing Companies Listed on the IDX Before and During Covid-19. Asian Journal of Economics, Business and Accounting, 2(3), 69–77. https://doi.org/10.9734/ajeba/2022/v22i2030676
Yua, H. (2020). Effect of Liquidity Management on the Financial Performance of Banks in Nigeria. European Journal of Business and Innovation Research, 8(4), 30–44. https://doi.org/10.37745/ejbir/vol8.no4.pp30-44.2020
Yusri, A. Z. dan D. (2020). Determinants of Financial performance of General Insurance Companies In Kenya. Jurnal Ilmu Pendidikan, 7(2), 809–820.
Zuliyana, S., Karyatun, S., & Digdowiseiso, K. (2023). Analisis Cash Ratio, Debt To Equity Ratio, and Sales Growth on Company Value for Food and Beverage Companies During the 2015-2021 Period. Syntax Admiration, 4(4). https://doi.org/10.46799/jsa.v4i4.906