Pengaruh Likuiditas dan Solvabilitas terhadap Kinerja Keuangan Perusahaan Sektor Pangan Terdaftar BEI 2020-2022
Abstract
Penelitian ini berkaitan dengan kinerja keuangan yang dimiliki oleh perusahaan sektor pangan yang terdaftar di Bursa Efek Indonesia. Tentu saja penyusunan kinerja perusahaan akan memiliki keterkaitan dengan seberapa besar tingkat likuiditas dan solvabilitasnya. Tujuan penelitian ini untuk menjelaskan pengaruh dari likuiditas dan solvabilitas terhadap kinerja laporan keuangan perusahaan sektor pangan. Penelitian ini masuk dalam kategori kuantitatif deskriptif dengan data-data utama yaitu sumber laporan keuangan BEI sesuai dengan periode waktu 2020-2022. Hasilnya menunjukkan bahwa likuiditas ternyata memiliki pengaruh dengan kinerja laporan keuangan perusahaan dan solvabilitas juga memiliki pengaruh dengan kinerja laporan keuangan serta apabila keduanya digabungkan memiliki pengaruh sebesar 24% pada kinerja keuangan perusahaan. Hasil ini berguna untuk menambah pemahaman mengenai determinasi yang mempengaruhi kinerja laporan keuangan sebuah perusahaan.
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