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 |