JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 12 No. 3 (2026): Juni 2026

Kinerja Keuangan Ditinjau Dari Likuiditas, Solvabilitas Dan Profitabilitas Pada Perusahaan Bumn Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2024

Navika Nur Mawaddah (Universitas Islam Batik Surakarta)
Ida Aryati Dyah Purnomo Wulan (Universitas Islam Batik Surakarta)
Ratna Damayanti (Universitas Islam Batik Surakarta)



Article Info

Publish Date
01 Jun 2026

Abstract

This study aims to analyze the influence of liquidity, solvency, and profitability on the financial performance of state-owned banking companies listed on the Indonesia Stock Exchange (IDX for the period 2011 2024. This study uses a quantitative approach with descriptive methods. The data used are secondary data in the form of annual financial reports of companies and the Indonesia Stock Exchange, with a sample of 42 observations from twee state-owned banks. Data analysis uses multiple linear regression preceded by classical assumption tests, hypothesis testa, and coefficients of determination using the SPSS program. The results show that liquidity has a negative and insignificant effect on financial performance Meanwhile, solvency and profitability have a positive and significant effect on the financial performance of state-owned banking companies.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...