PENGARUH RASIO SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL ELEKTRONIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022
Kata Kunci:
Solvabilitas, Likuiditas, Kinerja KeuanganAbstrak
This study aims to analyze the influence solvency and liquidity ratios on the financial performance of electronic retail companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2022. The solvency ratio is measured using the Debt to Equity Ratio (DER), while the liquidity ratio is measured using the Current Ratio (CR). The financial performance of the company is measured using Return on Assets (ROA). The research method used is a quantitative method with multiple linear regression analysis techniques. Secondary data was obtained from the annual financial reports of electronic retail companies listed on the Indonesia Stock Exchange. The population of this study includes all electronic retail companies listed on the Indonesia Stock Exchange, with samples selected using the purposive sampling method. The results of the study indicate that, partially, the Debt to Equity Ratio (DER) and Current Ratio (CR) have a positive but not significant influence on Return on Assets (ROA) with significance results below 0.05. Simultaneously, these ratios also do not show a significant influence on the financial performance of the company as measured by Return on Assets (ROA).
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