AUTHOR RESOURCES
| Focus and Scope |
| Author Guidelines |
| Submission Preparation Checklist |
| Article Processing Charge |
| Publication Ethics |
| Visitor Statistics |
Email the author 
Rasio Keuangan Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2024
(1) Universitas Dharma AUB Surakarta
(2) Universitas Dharma AUB Surakarta
(3) Universitas Dharma AUB Surakarta
(*) Corresponding Author
Abstract
This study aims to analyze the effect of financial ratios consisting of profitability, liquidity, and solvency on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The study employs a quantitative approach using multiple linear regression analysis. Hypothesis testing is conducted using the t-test to measure the partial effect of each variable, the F-test to examine the simultaneous effect, and the coefficient of determination (R²) to determine the extent to which the independent variables contribute to the dependent variable. The results show that the profitability variable (X1) has a positive and significant effect on financial performance. Conversely, the liquidity variable (X2) has a negative and insignificant effect on financial performance. The solvency variable (X3) also has a negative and insignificant effect on financial performance. The coefficient of determination (R²) of 0.749 indicates that profitability, liquidity, and solvency collectively explain 74.9% of the variation in financial performance, while the remaining 25.1% is influenced by other variables outside the scope of this model. These findings imply that profitability is the primary indicator influencing the financial performance of banks; therefore, management should prioritize strategies that enhance efficiency and competitiveness.
Keywords
Probabilitas, Likuiditas, Solvabilitas, Kinerja Keuanga
Full Text:
PDFReferences
Alriadi, P. W., & Setyabudi, T. G. (2024). Pengaruh Profitabilitas, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 13, 19.
Dewi, A. C., & Estiningrum, S. D. (2021). Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap Profitabilitas. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 4(2), 409–420. https://doi.org/10.36407/jmsab.v4i2.332
Dini, R., & Devyanthi, S. (2022). Current Ratio , Debt To Equity Ratio , Total Asset Turnover ,. Jurnal Ekonomika Dan Manajemen, 11(2), 1–12.
Faradilla T. K. W Ratna, Nurmasari Ifa, & Riyana H Diana. (2024). Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan TLKM Periode 2017-2021. JURNAL ILMIAH M-PROGRESS, 14.
Kartikaningsih, D. (2013). Debt rasio, current rasio, total assets turnover, size. 1(2).
Meliza, M., Mahmudah, D., Pamungkas, D., & Manggor, E. (2025). Financial Performance and Firm Value: The Moderating Role of the Exchange Rate. Global Business and Finance Review, 30(2), 34–43. https://doi.org/10.17549/gbfr.2025.30.2.34
Nabilah, Purwanto, S., & Fathihani. (2024). Pengaruh Rasio-Rasio Keuangan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Farmasi. Jurnal Manajemen Bisnis Dan Organisasi, 2(2), 121–130. https://doi.org/10.58290/jmbo.v2i2.126
Primatama, H., & Nuryani, Y. (2024). Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return on Asset Pada Pt Astra Internasional Tbk Periode 2008-2022. JORAPI : Journal of Research and Publication Innovation, 2(3), 1848–1858. https://jurnal.portalpublikasi.id/index.php/JORAPI/index1848
Putri. (2016). PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), dan EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM (Studi pada Perusahaan Sektor Property Sub Residence yang Listing di Bursa Efek Indonesia Periode 2014-2016).
Ramdhany, M., Kamaliah, & Nasrizal. (2018). Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Tanggung Jawab Sosial Perusahaan sebagai Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 7(1), 73–87.
Rivalda, W., Mawar, K., & Zulfia, R. (2022). Pengaruh Net Profit Margin (NPM), Current Ratio (CR), dan Debt To Equity Ratio (DER) Terhadap Return On Assets (ROA) Perusahaan Subsektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di BEI Tahun 2016-2020. Jurnal Mahasiswa: Jurnal Ilmiah Penalaran Dan Penelitian Mahasiswa, 4(3), 180–196. https://doi.org/10.51903/jurnalmahasiswa.v4i3.404
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.
Supian, D., & Novia Ardianti, P. (2023). Jurnal Mirai Management Pengaruh Net Profit Margin (NPM) Terhadap Return On Equity (ROE) Studi Pada Pt Lembaga Keuangan Mikro Garut. Jurnal Mirai Management, 8(1), 216–223.
Veronika Siregar, U., Sembiring, L. G., Manurung, L., & Nasution, S. A. (2022). Analisa current ratio, net profit margin, total asset turnover, dan debt to equity ratio terhadap kinerja keuangan pada perusahaan infrastruktur, ultilitas dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4395–4404. https://doi.org/10.32670/fairvalue.v4i10.1731
DOI: https://doi.org/10.36587/exc.v12i2.2055
Article Metrics
Abstract views: 0
| 
PDF views: 0
Refbacks
- There are currently no refbacks.
| International Standard Serial Number |
| Journal Excellent |
| Excellent (print ISSN 1979-2700 and online ISSN 2747-2833) is published by the Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License |
| © Excellent |