Hamzah, Shafa Kamila Hamzah
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PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SUBSEKTOR KERAMIK PORSELEN DAN KACA PERIODE 2022-2024 Hamzah, Shafa Kamila Hamzah; Khoerunnisa, Putri; Ramadhan, Reymond Filar; Mandagie, Yuana Rizky Octaviani
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.9149

Abstract

This study analyzes the effect of liquidity and solvency on the financial performance of manufacturing companies in the ceramics, porcelain, and glass sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. It uses a sample of 7 companies, with data processed using multiple linear regression analysis. The results show that liquidity has a significant effect on financial performance, while solvency does not. These findings suggest that the ability to meet short-term obligations is given more attention by investors than capital structure.