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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Dindha Julyantika Zein
Universitas Mandiri
Economics, Econometrics & Finance

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The Influence of Profitability on Liquidity in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2023–2025 Dindha Julyantika Zein; Sri Maria Ulfha; Nita Laila Asyifa
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 2 (2026): Neraca Keuangan: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i2.25092

Abstract

This research focuses on financial performance of consumer goods companies by assessing their profitability and liquidity and testing the relationship between the two indicators. Study employed quantitative method with causal associative design. Using purposive sampling, 52 companies were selected, resulting in 156 observations covering 2023–2025. Data obtained from annual financial reports were processed using SPSS 27, analysis encompassed descriptive statistics, testing classical assumptions, simple linear regression, assessing the coefficient of determination, and hypothesis testing. Findings reveal an average ROA of 0.0923 and an average CR of 2.3362. CR is positively and significantly impacted by ROA, as indicated by the regression outcomes, as designated by a coefficient 0.083 and a significance < 0.001. Furthermore, the R2 0.797 means that ROA accounts for 79.7% of variation in CR. These results indicate that more effective profitability is generally associated with better liquidity among consumer goods companies.
Co-Authors Nita Laila Asyifa Sri Maria Ulfha