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PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BEI PERIODE 2019-2023

Sarmilah, Sarmilah PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BEI PERIODE 2019-2023. [Tugas Akhir]

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Abstract

This study aims to analyze the effect of liquidity, solvency, and activity ratios on the financial performance of construction companies listed on the Indonesia Stock exchange (iDX)for the 2019-2023 period. The liquidity variable is measured using the current ratio (CR), solvency using the debt-to-equity ratio (DER), and activity using total asset trrnover {TATO). The financial performance of companies is measured through return on assets (ROA). This study employs a quantitative approach with multiplelinear regression methods. The data used is seconda,y data in the fonn of annual financial reports of construction companies obtained from the official !DX website. Data processing is conducted using SPSS 26 software. The results of the study indicate that, partially, CR has a negative and significant effect on ROA. DER also has a negative and significant effect on ROA. Meanwhile, TATO has a positive and significant effect on ROA. Simultaneously, CR, DER, and TATO have a significant effect on ROA.

Keywords: Liquidity ratio, Solvency ratio, Activity ratio, Financial performance, Construction companies, IDX

Tipe Dokumen: Tugas Akhir
Tipe: Tugas Akhir
Jurusan: Program Studi D3 Akuntansi
Depositing User: Dept Perpustakaan Jakarta Global University
Date Deposited: 05 Dec 2025 02:43
Last Modified: 08 Dec 2025 06:51
URI: https://digilib.jgu.ac.id/id/eprint/258

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