(JIMBE)
Vol 1 No 3 (2023)

Analisis Rasio Likuiditas dan Debt to Equity Ratio Sebagai Penilaian Terhadap Kinerja Keuangan Pada Perusahaan Tekstil dan Garmen Yang Terdaftar Di BEI Periode 2020

Anindia, Elis (Unknown)



Article Info

Publish Date
31 Aug 2023

Abstract

Financial performance is a form of achievement achieved by the company in managing finances and also describes the condition of an entity's performance. This study aims to determine the simultaneous and partial effect of the Liquidity variable as measured by the Current Ratio (CR) and the Debt to Equity Ratio (DER) variable on financial performance as measured by the Profitability Ratio (ROA). The population used in this research is the annual financial statements of Textile and Garment companies listed on the Indonesia Stock Exchange for the 2020 period. The method used in this research is descriptive research with a quantitative approach. Sample selection using purposive sampling. The sample used is the annual financial statements of Textile and Garment companies listed on the Indonesia Stock Exchange for the 2020 period. The data source in this research is secondary data in the form of audited financial reports obtained from www.idx.co.id. The data analysis technique used is multiple linear regression with the help of SPSS 26. Based on the results of the study it was concluded that liquidity and debt to equity ratio simultaneously have a significant effect on financial performance. Partially, liquidity has a significant effect on financial performance. The debt to equity ratio partially does not have a significant effect on financial performance.

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Journal Info

Abbrev

JIMBE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen, Bisnis dan Ekonomi (JIMBE) adalah jurnal yang ditujukan untuk mempublikasikan hasil penelitian Manajemen seperti Manajemen Pemasaran, Manajemen Keuangan, Manajemen SDM, Manajemen Operasi/Produksi, Manajemen Bisnis dan Kewirausahaan sebagai pengembangan pengetahuan serta ...