Pengaruh likuiditas terhadap kinerja perusahaan manufaktur subsektor food and beverage di bei
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Henny Setyo Lestari
Pembimbing 2 : Mahasiswa
Kata Kunci : Current ratio, Firm size, Firm Performance, Net working capital, Tangibility Asset, Total asset turn
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2025_SK_SMJ_022002101006_Halaman-Judul.pdf | 10 | |
2. | 2025_SK_SMJ_022002101006_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
3. | 2025_SK_SMJ_022002101006_Surat-Hasil-Similaritas.pdf | 1 | |
4. | 2025_SK_SMJ_022002101006_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
5. | 2025_SK_SMJ_022002101006_Lembar-Pengesahan.pdf | 4 | |
6. | 2025_SK_SMJ_022002101006_Pernyataan-Orisinalitas.pdf | 1 | |
7. | 2025_SK_SMJ_022002101006_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
8. | 2025_SK_SMJ_022002101006_Bab-1.pdf | 9 | |
9. | 2025_SK_SMJ_022002101006_Bab-2.pdf | 29 |
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10. | 2025_SK_SMJ_022002101006_Bab-3.pdf | 12 |
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11. | 2025_SK_SMJ_022002101006_Bab-4.pdf | 13 |
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12. | 2025_SK_SMJ_022002101006_Bab-5.pdf | 6 | |
13. | 2025_SK_SMJ_022002101006_Daftar-Pustaka.pdf | 11 | |
14. | 2025_SK_SMJ_022002101006_Lampiran.pdf | 28 |
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P Penelitian ini bertujuan untuk menganalisis pengaruh likuditas terhadap kinerja perusahaan manufaktur. Rasio likuditas diukur menggunakan current ratio, net working capital dan total asset turnover serta kinerja perusahaan diukur menggunakan return on equity (ROE) dengan variabel kontrol tangibility asset dan firm size. Sampel yang digunakan adalah 42 perusahan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Hasil penelitian menunjukkan bahwa total asset turnover, tangibility asset dan firm size berpengaruh positif signfikan terhadap ROE. Current ratio dan net working capital tidak berpengaruh terhadap ROE. Implikasi untuk manajer keuangan adalah memilih cara terbaik untuk memanfaatkan aset agar mampu mencapai tujuan bisnis. Penelitian ini menekankan pentingnya total asset turnover, tangibility asset dan firm size bagi investor ketika memilih peluang investasi di perusahaan manufaktur
T This study aims to analyse the effect of liquidity on the performance of manufacturing companies. The liquidity ratio is measured using current ratio, net working capital and total asset turnover, and company performance is measured using ROE with control variables tangibility assets and firm size. The sample used was 42 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2023. The results showed that total asset turnover, tangibility assets and firm size had a significant positive effect on ROE. In addition, current ratio and net working capital have no effect on ROE. The implication for financial managers is to choose the best way to utilise assets in order to achieve business goals. This research emphasises the importance of total asset turnover, tangibility of assets and firm size for investors when choosing investment opportunities in manufacturing companies.