http://www.jurnal.umitra.ac.id/index.php/JATA <p style="text-align: justify; line-height: 1.5; margin: 0;"><strong>Journal of Accounting, Taxation, and Auditing (JATA)</strong> is a scientific publication platform that disseminates research findings and scholarly studies written by lecturers, researchers, and students in the fields of accounting, taxation, auditing, business, and related disciplines. JATA publishes original research articles that undergo an online <em>peer-review</em> process. Each manuscript is reviewed by at least two reviewers to ensure its academic quality, relevance, and scientific rigor. JATA is published and printed by the Institute for Research and Community Service (LPPM) of Universitas Mitra Indonesia and is published twice per volume, in February and August.</p> Universitas Mitra Indonesia en-US Journal of Accounting Taxing and Auditing (JATA) 2746-2552 http://www.jurnal.umitra.ac.id/index.php/JATA/article/view/1981 <p align="center"><strong><em>Abstract</em></strong></p><p><em>Good financial performance sends a positive signal to investors and supports the achievement of company objectives, namely enhancing shareholder welfare. This study aims to analyze the effect of liquidity, solvency, and profitability on the financial performance of textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research employed a quantitative approach using purposive sampling technique, resulting in 16 companies as the sample. Data analysis was conducted using multiple linear regression with SPSS 26. The results show that simultaneously, the three variables have a significant effect on financial performance. Partially, liquidity has a positive but not significant effect, while solvency and profitability have a negative and significant effect on financial performance.</em></p><p><em> </em></p><p><strong><em>Keywords:</em></strong><em> Financial Performance, Liquidity, Solvency, Profitability, Textile and Garment Companies, IDX.</em></p><p><strong> </strong></p><p align="center"><strong> </strong></p><p align="center"><strong>Abstrak</strong></p><p>Kinerja keuangan yang baik memberikan sinyal positif bagi investor dan mendukung pencapaian tujuan perusahaan, yaitu meningkatkan kesejahteraan pemegang saham. Penelitian ini bertujuan menganalisis pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap kinerja keuangan perusahaan tekstil dan garmen yang terdaftar di BEI tahun 2021–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling, diperoleh 16 perusahaan sebagai sampel. Analisis data dilakukan menggunakan regresi linier berganda dengan SPSS 26. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel berpengaruh terhadap kinerja keuangan. Secara parsial, likuiditas berpengaruh positif namun tidak signifikan, sedangkan solvabilitas dan profitabilitas berpengaruh negatif dan signifikan terhadap kinerja keuangan.</p><p><strong> </strong></p><p><strong>Kata Kunci : </strong>Kinerja Keuangan, Likuiditas, Solvabilitas, Profitabilitas, Perusahaan Tekstil dan Garmen, BEI..</p> Farras Salsabila Maharani Yudiana Sari Rindi Tri Komalasari Copyright (c) 2025 Journal of Accounting Taxing and Auditing (JATA) 2025-08-04 2025-08-04 6 2 10.57084/jata.v6i2.1981