ANALISIS SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020 –2024

Alsyka Hidayah Simangunsong, Fadillah and Christya Rahayu, Heffi and Afrizal, Andi (2026) ANALISIS SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020 –2024. Jurnal Bisnis Kompetif, 5 (1). pp. 141-146. ISSN 2829-5277

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Abstract

This study examines the effect of solvency and liquidity on financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Financial performance is proxied by Return on Assets (ROA), solvency by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR). Using a quantitative approach, the study analyzes secondary data from annual reports of six companies selected through purposive sampling. Multiple linear regression with SPSS version 21 is employed for data analysis. The results show that solvency (DER) has no significant effect on ROA, while liquidity (CR) has a positive and significant effect. Simultaneously, solvency and liquidity significantly influence financial performance. These findings suggest that companies should prioritize effective liquidity management to improve performance. For investors, liquidity becomes an important indicator in assessing financial health. Future research is recommended to include additional variables and broader industry sectors.

Item Type:	Article
Subjects:	Dewey decimal Classification Subject Areas > 300 Ilmu Sosial > 330 - 339 Ilmu Ekonomi
Divisions:	Fakultas Ekonomi > Program Studi Manajemen
Depositing User:	Dr. Heffi Christya Rahayu, SE., M.Si.
Date Deposited:	16 Jul 2026 08:17
Last Modified:	16 Jul 2026 08:17
URI:	http://repository.upp.ac.id/id/eprint/3938

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