Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 2 No. 3 (2026): Januari - Maret

Pengaruh Profitabilitas, likuiditas, dan Solvabilitas Terhadap kinerja keuangan PT Semen Indonesia (Persero) Tbk pada periode 2020–2024

., Murniati (Unknown)
., Firsta (Unknown)
Martha, Amy la (Unknown)



Article Info

Publish Date
13 Feb 2026

Abstract

This study aims to analyze the effect of profitability, liquidity, and solvency on the financial performance of PT Semen Indonesia (Persero) Tbk during the period 2020–2024. This research employs a quantitative associative approach using secondary data in the form of the company’s annual financial statements. Profitability is measured by Return on Assets (ROA), liquidity by Current Ratio (CR), solvency by Debt to Asset Ratio (DAR), and financial performance by Return on Equity (ROE). The data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results show that partially, profitability, liquidity, and solvency do not have a significant effect on financial performance. However, simultaneously, these three variables have a significant effect on the financial performance of PT Semen Indonesia (Persero) Tbk.

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Journal Info

Abbrev

jakp

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem ...