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All Journal Jurnal Mahasiswa Akuntansi Samudra
Mutia
Fakultas Ekonomi dan Bisnis, Universitas Samudra
Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH SENSITIVITY TO MARKET RISK, KUALITAS ASET, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN FARMASI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutia; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 1 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i1.13382

Abstract

This study aims to determine the effect of sensitivity to market risk, asset quality, and liquidity on the financial performance of Sharia pharmaceutical companies. This research adopts a quantitative approach. The sampling technique used is purposive sampling, with a total of seven companies selected as the research sample. The partial test results indicate that sensitivity to market risk has no significant effect on financial performance, as evidenced by a significance value of 0.565 > 0.05. Similarly, asset quality shows no significant effect on financial performance, with a significance value of 0.118 > 0.05. Meanwhile, liquidity has a significant positive effect on financial performance, with a significance value of 0.000 < 0.05. The F-test results show that sensitivity to market risk, asset quality, and liquidity simultaneously have a significant effect on financial performance, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) obtained is 52%, indicating that the three independent variables collectively explain 52% of the variation in financial performance. This study has several limitations, including variable measurement, research period, and industrial scope.
Co-Authors Agustina Nurul Fajriah Muhammad Salman