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Oct 12, 2024
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Sep 30, 2024
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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.

Keywords

Likuiditas Solvabilitas Aktivitas Profitabilitas

Article Details

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Licensed under Creative Commons License a Creative Commons Attribution-NonCommercial 4.0 International License

How to Cite
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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