Analisis Profitabilitas, Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Food and Beverage yang terdaftar di BEI Tahun 2018-2020

Authors

  • Deandra Naddienalifa Institut Bisnis dan Kosgoro (IBI) Kosgoro 1957
  • Triyono Adi Tristanto Institut Bisnis dan Kosgoro (IBI) Kosgoro 1957
  • Ahmad Nurdin Hasibuan Institut Bisnis dan Kosgoro (IBI) Kosgoro 1957
  • Harisman Harisman Harisman email: h4risman57@gmail.com

DOI:

https://doi.org/10.32509/jakpi.v1i2.2191

Keywords:

Corporate Governance, Comissioners Independent, Managerial Ownership, Instituional Ownership Debt to Equity Ratio, Loan to Deposit Ratio, The Company’s Performance

Abstract

This research aims to determine the analysis of Profitability by proxy Return On Assets, Liquidity by proxy Current Ratio, Solvency with proxy Debt to Equity Ratio and Financial Performance by proxy Return On Equity. The data obtained are 14 companies for the period 2018-2020. The data analysis methods used were normality test, autocorrelation test, multicollinearity test, heteroscedasticity test and t test. The results showed that the Return On Assets variable had a significant and significant effect on Return On Equity. While the Current Ratio has no effect and is not significant on Return On Equity. And the Debt to Equity Ratio has a significant and significant effect on Return On Equity.

Author Biography

Ahmad Nurdin Hasibuan, Institut Bisnis dan Kosgoro (IBI) Kosgoro 1957

Analisis Profitabilitas, Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Food and Beverage yang terdaftar di  BEI Tahun 2018-2020

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Published

2021-12-31

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