Pengaruh Rasio Likuiditas Dan Solvabilitas Pada Kinerja Keuangan (Studi Kasus Pada Perusahaan Retail Yang Terdaftar di BEI)

• YUDA TRIATMOJO
• 2025

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Thisstudyaimstodeterminetheeffectoffinancialratiosontheperformanceofdepartmentstore

retailcompanieslistedontheIndonesiaStockExchange.Theratiosusedareliquidityandsolvency

ratiosinassessingcompanyperformance.Theindependentvariablesusedinthisstudyarethe

currentratio,cashratio,debttoassetsratio,debttoequityratio,andthedependentvariableisreturn

onassets.Thepopulationinthisstudyis3departmentstoreretailcompanies(PT.Matahari

DepartmentStoreTbk,PT.RamayanaLestariSentosaTbk,PT.SonaTopasTourismIndustryTbk).

Aftergoingthroughthepurposivesamplingstage,thesampletakenisPT.RamayanaLestariSentosa

Tbkbylookingatthequarterlyfinancialreportsin2020-2024withthelargesttotalequity.The

testinginthisstudyusesquantitativestatisticalmethodswithclassicalassumptiontests,hypothesis

testsintheformofTtestsandFtests,anddeterminationtests.Theresultsoftheclassicalassumption

testconductedarenormallydistributed.TheresultsoftheT-testoftheliquidityratio(currentratio)

haveasignificanteffectonfinancialperformanceof0.040<0.05,tcount2.221>2.109while

partiallytheliquidityratio(cashratio)hasanegativeandsignificanteffectonfinancialperformance

of0.008<0.05,tcount-2.997>-2.109withadeterminationof36.2%.TheresultsoftheT-testofthe

solvencyratio(debttoassetsratio)donothaveasignificanteffectonfinancialperformanceof

0.067>0.05,tcount1.953<2.109whilepartiallythesolvencyratio(debttoequityratio)hasa

significanteffectonfinancialperformanceof0.015<0.05,tcount2.696>2.109withadetermination

of32.3%.TheresultsoftheFtestare0.014<0.05,fcount4.483>3.06sothatithasasignificant

effectonfinancialperformancewithadeterminationof54.5%.

• Liquidity Ratio
• Solvency Ratio
• Financial Performance

https://repository.bsi.ac.id/repo/74293/Pengaruh-Rasio-Likuiditas-Dan-Solvabilitas-Pada-Kinerja-Keuangan-(Studi-Kasus-Pada-Perusahaan-Retail-Yang-Terdaftar-di-BEI)
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