Open AccessPengaruh Likuiditas Terhadap Kinerja Perusahaan Pada Perusahaan Yang Terdaftar Di BEI
Author(s) -
Nabilla Octaviana Dirmansyah,
Lala Syalsabila,
Henny Setyo Lestari
Publication year - 2022
Publication title -
jurnal ekonomi
Language(s) - English
Resource type - Journals
ISSN - 2580-4901
DOI - 10.24912/je.v27i1.854
Subject(s) - stock exchange , current ratio , nonprobability sampling , business , regression analysis , market liquidity , variables , statistics , econometrics , mathematics , business administration , population , medicine , finance , environmental health
The purpose of this research is to conclude the impact of liquidity on firm peformace. The sample in this study are companies from 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 the firm performance as the dependent variable. The results show that Acid ratio has insignificant effect on ROA and ROE, Current Ratio has 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.