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All Journal Jurnal Multidisiplin Sahombu International Journal of Economic Research and Financial Accounting
Nagita Wulandari
Unknown Affiliation
Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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The Impact Of Liquidity And Solvency On Profitability In Food And Beverage Companies Listed On The Indonesian Stock Exchange From 2018 To 2022 Nagita Wulandari; Triya Vebrianty; Raudatul Jannah; Dwi Saraswati
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.311

Abstract

This study aims to analyze the effect of liquidity and solvency on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Liquidity is measured using the current ratio which describes the company's ability to meet its short-term obligations, while solvency is measured using the Debt to Equity Ratio (DER) which reflects the balance between debt and capital owned by the company in financing its assets. Profitability is measured using the Return on Assets (ROA) ratio which shows the company's ability to generate profits from the total assets owned by the company. The participants in this study were food and beverage companies, with research samples including INDF, ICBP, MYOR, ULTJ, and GOOD companies. The sampling method used is purposive sampling. The analysis method used is simple linear regression analysis to test the effect between the independent variable and the dependent variable. The results showed that, individually, liquidity has no significant effect on profitability, as well as solvency has no influence individually on profitability
The Influence of Financial Experience, Education Level and Accounting Understanding on the Preparation of Financial Reports of Msmes Based on EMKM SAK for UMKM Actors in Medan City Nagita Wulandari; Nur Aliah
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study aims to examine the influence of financial experience, educational level, and accounting comprehension on the preparation of financial statements of Micro, Small, and Medium Enterprises (MSMEs) based on SAK EMKM (Financial Accounting Standards for MSMEs) in the city of Medan. The research employed a quantitative approach with 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that financial experience and accounting comprehension have a positive and significant influence on the preparation of financial statements. Educational level also has a significant influence, though to a lesser extent. Simultaneously, all three variables significantly affect the quality and compliance of MSME financial reporting with SAK EMKM standards. These findings suggest that enhancing MSME actors’ financial experience and accounting knowledge, supported by an adequate educational background, can improve their ability to produce standardized, accurate, and reliable financial reports.
Co-Authors Dwi Saraswati Nur Aliah Raudatul Jannah Triya Vebrianty