Journal of Accounting Taxing and Auditing (JATA)

ANALISIS PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI TAHUN 2021-2023

Farras Salsabila Maharani — 2025-08-04

Abstract

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 2021â€“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.

Keywords: Financial Performance, Liquidity, Solvency, Profitability, Textile and Garment Companies, IDX.

Abstrak

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 2021â€“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.

Kata Kunci : Kinerja Keuangan, Likuiditas, Solvabilitas, Profitabilitas, Perusahaan Tekstil dan Garmen, BEI..

1 Elva Mustika, 2 Dewi silvia, 3 ANALISIS KESEHATAN PERUSAHAAN MELALUI KINERJA KEUANGAN PADA PT UNILEVER

Elva Mustika — 2025-08-01

The objective of this research is to measure the health of PT Unilever Indonesia's financial performance in 2020-2023 through the financial ratio calculation method. This research utilizes a quantitative descriptive approach and collects the company's financial reports as secondary data. The population and sample in this study used Unilever Indonesia's financial statements in 2020-2023, and the analysis tools included liquidity, solvency, profitability, and activity ratios. The findings illustrate that PT Unilever Indonesia experienced several problems in its financial performance during this period. Based on the results of financial ratio analysis, PT Unilever Indonesia's financial performance in 2020-2023 is categorized as unfavorable. This study gives an in-depth insight into the important aspects of the company's financial health, which can provide important information for the company to identify problems and take necessary corrective actions.

Keywords: Financial Health, Ratio Analysis, Financial Report, PT Unilever Indonesian

Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Informasi Pengendalian Internal

lailatul Qodri — 2025-08-01

Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola perusahaan terhadap pengungkapan informasi pengendalian internal. Mekanisme tata kelola perusahaan yang digunakan dalam penelitian ini adalah konsentrasi kepemilikan, kepemilikan institusional, proporsi komisaris independen, kualitas auditor eksternal, dan komite audit. Penelitian ini juga menggunakan beberapa karakteristik perusahaan yang diperkirakan berpengaruh terhadap pengungkapan informasi pengendalian internal sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Papan Utama Bursa Efek Indonesia periode 2016-2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Berdasarkan pemilihan sampel, diperoleh sampel sebanyak 20 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan, kualitas auditor eksternal dan komite audit berpengaruh positif dan signifikan terhadap pengungkapan informasi pengendalian internal. Kepemilikan institusional berpengaruh negatif dan signifikan terhadap pengungkapan informasi pengendalian internal. Proporsi komisaris independen berpengaruh positif dan tidak signifikan terhadap pengungkapan informasi pengendalian internal.

Pengaruh Pembiayaan Jual Beli. Pembiayaan Bagi Hasil, Pembiayaan Sewa Dan Rasio Non Performing Financing Terhadap Profitabilitas Bank Syariah Di Indonesia

Rini Loliyani — 2025-08-01

This research aimed to demonstrate empirically the effect of the sale and purchase financing,
the lease financing and the non-performing financing on the profitability of the Islamic banks
registered in Bank Indonesia. The independent variables in this researchwas the sale and
purchase financing, the sharing financing, the lease financing and the non-performing
financing ratio (NPF). Moreover, the dependent variable was the profitability wich was
proxied by return on assets (ROA). Date collecting technique was the purposive sampling on
the Islamic Bank wich was registered in Bank Indonesia from the period 2016 to 2020. The
sample of this reseach was 7 banks. Data analysis technique was the multiple linear regression
using IBM SPSS program the 20. The results of this research was that the financing of the sale
and the purchase and sharing financing affected the profitability, while the lease financing and
the non-performing financing ratio did not affect the profitability.
Keywords: TheSale And Purchase Financing, Sharing Financing, Lease Financing, NonPerforming Financing Ratio, Return On Assets

Devita Indah Sari1,Eka Travilta Analisi Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Gudang Garam

devita indah sari — 2025-08-01

The purpose of this study is to clarify and provide insight into the performance of PT Gudang Finance Salt Tbk. From 2020 to 2022, the condition of financial performance is the problem studied. Ratio analysis, which contains ratios for liquidity, solvency, profitability, and activity, is the analysis tool used. The type of study that will be used in the conversation This study is conducted comparatively. It is based on quantitative information from the 2020–2021 financial closing year-end report (secondary data). Overall, the findings of the investigation indicate that although the condition of PT Gudang Finance Salt Tbk. varies, the company's performance can be considered very efficient. This indicates the company's strong financial success.

Keywords : Financial Reports, Financial Ratios, Financial Performance