PENGARUH LIKUIDITAS, LEVERAGE DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR LAYANAN INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2022-2024 - Fatmah Sari; Nisfu Fhitri (JOURNAL OF SCIENCE AND SOCIAL RESEARCH, 2026)
Abstract: This study aims to determine partially and simultaneously whether the Current Ratio, Debt to Equity Ratio and Total Asset Turnover affect the financial performance of companies in the Industrial Services sub-sector listed on the IDX. The sampling of this study was conducted using purposive sampling techniques of 14 companies multiplied by 3 years of observation (2022-2024) so that 42 samples were obtained. The analysis method used was a multiple regression analysis method with the help of SPSS for windows software. The results of the t-test showed that partially CR had no significant effect on ROE with a tcal value (-2.546) < ttable (-2.02439), DER had a positive and significant effect on ROE with a tcal value (5.570) > ttable (2.02439), while TATO had no significant effect on ROE with a tcal value (-2.257) < ttable (-2.02439). The results of the F test showed that simultaneously CR, DER, and TATO had a significant effect on ROE with a Fcal value of 12.491 > a ttable of 2.85. The results of the determination coefficient test showed that the relationship between CR, DER, and TATO was able to explain the ROE of 49.7%, while 50.3% was influenced by other factors outside this study model. Keywords: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return on Equity, Financial Performance   Abstrak: Penelitian ini bertujuan untuk mengetahui secara parsial dan simultan Current Ratio, Debt to Equity Ratio dan Total Asset Turnover berpengaruh terhadap kinerja keuangan pada perusahaan sub sektor Layanan Industri yang terdaftar di BEI. Pengambilan sampel penelitian ini dengan teknik purposive sampling sebanyak 14 perusahaan dikali 3 tahun pengamatan (2022-2024) sehingga diperoleh 42 sampel. Metode analisis yang digunakan yaitu metode analisis regresi berganda dengan bantuan software SPSS for windows. Hasil uji t menunjukkan bahwa secara parsial CR tidak berpengaruh signifikan terhadap ROE dengan nilai thitung (-2,546) < ttabel (-2,02439), DER berpengaruh positif dan signifikan terhadap ROE dengan nilai thitung (5,570) > ttabel (2,02439), sedangkan TATO tidak berpengaruh signifikan terhadap ROE dengan nilai thitung (-2,257) < ttabel (-2,02439). Hasil uji F menunjukkan bahwa secara simultan CR, DER, dan TATO berpengaruh signifikan terhadap ROE dangan nilai Fhitung sebesar 12,491 > Ftabel 2,85. Hasil uji koefisien determinasi menunjukkan bahwa hubungan antara CR, DER, dan TATO mampu menjelaskan ROE sebesar 49,7%, sedangkan 50,3% dipengaruhi oleh faktor lain di luar model penelitian ini. Kata Kunci: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return on Equity, Kinerja Keuangan