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Journal : Akuntansi Prima

PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN rahmi, namira ufrida; Simanjorang, Bella Rosa; Pasaribu, Ridoi Gilbert; fan, Yulis
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5732

Abstract

Financial performance is really needed by companies to determine the good and bad of the company's financial condition in a certain period. One way of measuring company performance is using financial ratio analysis. This research aims to examine the effect of liquidity ratios (CR) and Solvency (DER) on financial performance (ROA) in pharmaceutical companies for the 2021-2023 period, both partially and simultaneously. The samples were taken using purposive sampling technique. A sample of 14 companies was obtained from a total population of 15 companies. The sample was selected using a purposive sampling technique. The analysis technique used was descriptive statistics, multiple linear regression. , classical assumption test, hypothesis test (T test and F test) and coefficient of determination. Data processing using the SPSS 26 program. Partial test results show that solvency has a negative and significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. Activities has no effect on financial performance. Meanwhile, simultaneous test results show that liquidity, solvency and activity together have an effect on financial performanc
PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN rahmi, namira ufrida; Simanjorang, Bella Rosa; Pasaribu, Ridoi Gilbert; fan, Yulis
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5732

Abstract

Financial performance is really needed by companies to determine the good and bad of the company's financial condition in a certain period. One way of measuring company performance is using financial ratio analysis. This research aims to examine the effect of liquidity ratios (CR) and Solvency (DER) on financial performance (ROA) in pharmaceutical companies for the 2021-2023 period, both partially and simultaneously. The samples were taken using purposive sampling technique. A sample of 14 companies was obtained from a total population of 15 companies. The sample was selected using a purposive sampling technique. The analysis technique used was descriptive statistics, multiple linear regression. , classical assumption test, hypothesis test (T test and F test) and coefficient of determination. Data processing using the SPSS 26 program. Partial test results show that solvency has a negative and significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. Activities has no effect on financial performance. Meanwhile, simultaneous test results show that liquidity, solvency and activity together have an effect on financial performanc
Co-Authors Alvina Alvina Andrew Andrew Angelia Stefani Angeline Angeline Bayu Wulandari Bayu Wulandari Bella Vanty Saragih Butar Butar, Ribka Sari Catherine Catherine Chandora, Shinta Charlie, Florencia Cherry, Irvania Chevina Chevina Chevina, Chevina Chou, Junaidi Darwin T Debora Sinaga Desika Nur'saadah Devi Devi Devi Devi, Devi Dewi Fiorentina Dianty Putri Purba Ellyn, Ellyn Eunike Oxana Federova Manik Evelyn, Jane fan, Yulis Fansra Septiman Zai Fenita Fenita Fenni Rae Fhellicia Fhellicia Flora Flora, Flora Florencia Charlie Florensia Florensia Freddy - Gading Stephanus L. Tobing Girsang, Elysia Fianni Gladys Callista Guci, Siti Tiffany Gunawan, Ellen Gunawaty Gunawaty Handoko, Miranda Silvia Hannes Bakti Manurung Hantono Hantono, Hantono Hartono, Sally Hengky Pranata Sidabutar Hengky Setiawan Henny Ny Herlambang, Albert Herlin Munthe Hermawan, Jestyn Hulu, Oktavianus Otonius Irene Chandra IRNA TRIANNUR LUBIS Jane Evelyn Jeffrey ., Jeffrey Jeffrey Jeffrey Jennie Jennie Jesica, Jesica Jessi Charina Sembiring Jessica Claudia Jestyn Hermawan Jimmy Tantra Jordan, Stella Joselin Lai Joseph Fernando Darwin Junaidi Chou Justin Stefano Kalisha, Widya Kevin Martin Laia, Ricardo Arman Lais, Sheren Joselyn Lamsahat Pangihutan Malau Liong, Felix Lisah Lisah Livera, Silva LUBIS, IRNA TRIANNUR Lubis, Putri Kemala Dewi M. Irsan Nasution Maisara Batubara Manik, Ester Tiorida Br Martin, Kevin Maya Sabirina Panggabean Melly Melly Mellysa Mellysa Mellysa, Mellysa Merry Merry Michael Pariwara Sianipar Michelle Huang Miranda Silvia Handoko Monica Monica Muhammad Ikhsan Mulyani Hofni Br Sitepu Nabila Indah Sary Naila Lizanty Khair Harahap Nasution, Irsan Nasution, Muhammad Irsan Natasyah Gozal Nora Nora Noriko Thasya Nurhetty Nababan Pakpahan, Effendy Pasaribu, Ridoi Gilbert Peranginangin, Meilianta Br Philips Renaldy Renaldy Putri Kemala Dewi Putri Keumala Dewi Lubis Queenny Lie Rae, Fenni Rasyikah, Filza Richard Denrisc Rut Arta Pangaribuan Ruth Citra Lumbantobing Sally Hartono Saragih, Bella Vanty Saragih, Cathrin Mutiara Selvy Tanashia Serena Arief Setiawan, Hengky Shania Shania Shelly Anggrainy Sheren Joselyn Lais Sherly Sherly Shinta Chandora Silva Livera Silvia, Rina Silvya Wijaya Simanjorang, Bella Rosa Stefanny Stefanny Stefanny, Stefanny Stefano, Justin Stella Jordan Stephanie Stephanie stephanie stephanie Stevani Pebryan Saragih Steven Cianata Surya, Vennessa T, Darwin THOMAS FIRDAUS HUTAHAEAN Thomas Firdaus Hutahaean Tiffany Tiffany Tommy Go Try Handopo Halim Vanny, Sheyla Tri Venesia Calista Venny Veronika Wijaya Veronica Veronica Vito Royce Vivian Vivian Vivian Vivian Wang, Steffany Wiliam, Gloria Winnie Winnie Winnie Winnie Wiriyanto Pangestu Yessica Wijaya Yessica Wijaya Yulisfan Yulisfan Yulisfan Yuni Utami Yuriani Yuriani