The influence of liquidity towards financial performance

Fangata, Beatrix (2025) The influence of liquidity towards financial performance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The main purpose of this research is to study and analyse the impact of Liquidity as the main independent variable, and 4 control variables, namely Leverage, Total Asset Turnover, Sales Growth, and Firm Size towards the Financial Performance of Manufacturing companies that is listed on the Indonesia Stock Exchange (IDX), during the period of 2020-2023. The measurement of Liquidity being used in this research is CR (Current Ratio), and the measurement of financial performance being used in this research is ROA (Return on Assets) from the end of year stock price of manufacturing companies gathered from IDX. Secondary data is the method of data collecting used in this research, using the purposive sampling method. The samples being utilized in this research are 79 manufacturing companies listed in Indonesia Stock Exchange from 2020-2023, the method for data analyzing used in this particular research is multiple linear regressions run through SPSS 27, and the result of this research indicates that liquidity has no significant influence towards financial performance of manufacturing companies listed on the IDX. The implication of this research is to provide future researchers a further reference regarding the topics of liquidity and financial performance./ Tujuan utama dari penelitian ini adalah untuk mempelajari dan menganalisis pengaruh Likuiditas sebagai variabel independen utama, dan 4 variabel kontrol, yaitu Leverage, Perputaran Total Aset, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Kinerja Keuangan perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), selama periode 2020-2023. Pengukuran Likuiditas yang digunakan dalam penelitian ini adalah CR (Current Ratio), dan pengukuran kinerja keuangan yang digunakan dalam penelitian ini adalah ROA (Return on Assets) yang diperoleh dari harga saham akhir tahun perusahaan manufaktur yang diperoleh dari BEI. Data sekunder merupakan metode pengumpulan data yang digunakan dalam penelitian ini, dengan menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini adalah 79 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2020-2023, metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang dijalankan melalui SPSS 27. Hasil penelitian ini menunjukkan bahwa likuiditas tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI. Implikasi dari penelitian ini adalah untuk memberikan referensi lebih lanjut kepada peneliti selanjutnya mengenai topik likuiditas dan kinerja keuangan.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Fangata, Beatrix
NIM03012210043
beatrixfang02@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Andoko, Andoko
NIDN0330129201
andoko.mdn@lecturer.uph.edu
Uncontrolled Keywords: Financial performance; liquidity; manufacturing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Beatrix Fangata
Date Deposited: 14 Apr 2025 02:56
Last Modified: 14 Apr 2025 02:56
URI: http://repository.uph.edu/id/eprint/68077

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