Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Vol. 5 No. 2 (2025): September

PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SUBSEKTOR KERAMIK PORSELEN DAN KACA PERIODE 2022-2024

Hamzah, Shafa Kamila Hamzah (Unknown)
Khoerunnisa, Putri (Unknown)
Ramadhan, Reymond Filar (Unknown)
Mandagie, Yuana Rizky Octaviani (Unknown)

Article Info

Publish Date
30 Sep 2025

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.  

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Journal Info
Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Website

Abbrev

JIAP

Publisher

Universitas Pancasila

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Akuntansi Pancasila adalah salah satu jurnal publikasi ilmiah mahasiswa dan dosen akuntansi tingkat Strata 1 dan Diploma 3 yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pancasila. Publikasi jurnal ini dilakukan secara berkala enam bulanan di bulan Januari dan bulan Juli ...