JURNAL LENTERA BISNIS
Vol. 15 No. 3 (2026): JURNAL LENTERA BISNIS, SEPTEMBER 2026

PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP KINERJA KEUANGAN YANG DIUKUR MELALUI RETURN ON ASSETS

Nugroho, Daniel (Unknown)
Edastami, Mayang Sari (Unknown)
Munandar, Agus (Unknown)
Wibowo, Daryanto Hesti (Unknown)

Article Info

Publish Date
24 Sep 2026

Abstract

In this study, five FMCG businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 will have their financial performance—measured by Return on Assets (ROA)—examined and analyzed in relation to liquidity, solvency, and activity ratios. Using multiple linear regression analysis and SPSS version 27, a quantitative research approach was used. The five businesses for the 2020–2024 period were chosen via purposeful sampling, yielding 25 observations. The results show that while the activity ratio (Inventory Turnover) has a favorable impact on financial performance, the liquidity ratio (Current Ratio) and the solvency ratio (Debt-to-Equity Ratio) do not significantly affect financial performance.

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Journal Info
JURNAL LENTERA BISNIS
Website

Abbrev

jrlab

Publisher

Politeknik LP3I Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...