Pengaruh Likuiditas Terhadap Kinerja Perusahaan  Pada Perusahaan Yang Terdaftar Di BEI

Nabilla Octaviana Dirmansyah; Lala Syalsabila; Henny Setyo Lestari

doi:10.24912/je.v27i1.854

Authors

Nabilla Octaviana Dirmansyah Faculty of Economics and Business, Trisakti University Jakarta
Lala Syalsabila Faculty of Economics and Business, Trisakti University Jakarta
Henny Setyo Lestari Faculty of Economics and Business, Trisakti University Jakarta

DOI:

https://doi.org/10.24912/je.v27i1.854

Keywords: Acid Ratio; Current Ratio; Sales Growth; Firm Size; Firm Peformance

Abstract

The purpose of this research is to conclude the impact of liquidity on firm performance. The sample in this study are companies from the food and beverages subsector listed on Indonesia Stock Exchange in 2016-2020. The sampling technique used in this study is purposive sampling and the analysis method is panel data regression. The independent variables in this study are acid ratio and current ratio, and the control variable is sales growth and firm size, with firm performance as the dependent variable. The results show that the Acid ratio has an insignificant effect on ROA and ROE, the Current Ratio has an insignificant effect on ROA and has a negative and significant effect on ROE. Sales growth has a positive and significant effect on ROA and has an insignificant effect on ROE. Firm size has a positive and significant effect on ROA and ROE.

Author Biographies

Nabilla Octaviana Dirmansyah, Faculty of Economics and Business, Trisakti University Jakarta

nabillaoctaviana@gmail.com

Lala Syalsabila, Faculty of Economics and Business, Trisakti University Jakarta

Syalsabilala@gmail.com

Henny Setyo Lestari, Faculty of Economics and Business, Trisakti University Jakarta

henny_setyo_lestari@trisakti.ac.id

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