PENGARUH PROFITABILITAS, SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PT DIAMOND FOOD INDONESIA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2023

Bherta Ayuwati (Universitas Muhammadiyah Surakarta)
Sri Murwanti (Universitas Muhammadiyah Surakarta)

MANAJEMEN DEWANTARA
Vol 10 No 1 (2026): MANAJEMEN DEWANTARA

Objectives: To examine the effects of profitability, solvency, and liquidity on financial performance at PT Diamond Food Indonesia Tbk. Methods: Quantitative research using annual financial statements from 2018–2023, analyzed through multiple linear regression with SPSS. Research Gap/Novelty: Integrates profitability, solvency, and liquidity ratios to explain financial performance within a single-company context. Results: Profitability (NPM) and solvency (DER) positively and significantly influenced financial performance (ROE), while liquidity (CR) showed a significant negative effect. Conclusion: Effective profitability, debt, and liquidity management are essential for improving corporate financial performance.