JPPE : Jurnal Perencanaan & Pengembangan Ekonomi
Vol 7, No 1 (2024): JUNI 2024

PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TERINDEKS LQ45

Umar, Iyam (Unknown)
Junus, Onang (Unknown)
Masiaga, Novaliastuti (Unknown)



Article Info

Publish Date
12 Jun 2024

Abstract

Financial statement analysis is needed to assess the company's financial performance and compare financial conditions from year to year. This analysis helps in making strategic decisions based on financial performance. Previous studies have shown various findings on the influence of financial variables such as CR (Current Ratio), Debt to Equity Ratio (DER), Earning per Share (EPS), and Return on Equity (ROE) on stock prices and the company's financial performance. This study aims to determine a). To determine the liquidity ratio's effect on the Financial Performance of LQ45 indexed companies b). To determine the Solvency Ratio's effect on Financial Performance in LQ45 indexed companies. This study uses quantitative data. The data presented are from the results of financial reports of companies indexed in LQ45 obtained through the Indonesia Stock Exchange. The conclusions of the analysis are as follows: a). The liquidity ratio does not have a partial effect on the company's financial performance, but the solvency and profitability ratios have an effect. Simultaneously, the three ratios affect the financial performance of companies indexed in LQ45. b). The company is experiencing an unhealthy liquidity ratio, which indicates a lack of ability to pay short-term and long-term debts every year. Although there is an increase in fluctuating ability, it still has not reached a good level, especially in debt payments by banking companies

Copyrights © 2024






Journal Info

Abbrev

JPPE

Publisher

Subject

Environmental Science Social Sciences

Description

JPPE (Jurnal Perencanaan dan Pengembangan Ekonomi), with registered numbers EISSN 2622-349X (Online) is a peer-reviewed journal, available in print and online and published twice a year, in June and December. The scope of JPPE includes: Economic History, Applied Economics, Business and Finance, ...