Published: 2026-06-01
Kinerja Keuangan Ditinjau Dari Likuiditas, Solvabilitas Dan Profitabilitas Pada Perusahaan Bumn Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2024
DOI: 10.35870/jemsi.v12i3.6432
Abstract
This study aims to analyze the influence of liquidity, solvency, and profitability on the financial performance of state-owned banking companies listed on the Indonesia Stock Exchange (IDX for the period 2011 2024. This study uses a quantitative approach with descriptive methods. The data used are secondary data in the form of annual financial reports of companies and the Indonesia Stock Exchange, with a sample of 42 observations from twee state-owned banks. Data analysis uses multiple linear regression preceded by classical assumption tests, hypothesis testa, and coefficients of determination using the SPSS program. The results show that liquidity has a negative and insignificant effect on financial performance Meanwhile, solvency and profitability have a positive and significant effect on the financial performance of state-owned banking companies.
Keywords
Financial Performance; Liquidity; State-Ovened Banking Companies; Profitability; Solvency
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 3 (2026)
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Section: Articles
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Published: 2026-06-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i3.6432
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Navika Nur Mawaddah, Universitas Islam Batik Surakarta
Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Batik Surakarta, Jl. Agus Salim No. 10, Sondakan, Kec. Laweyan, Kota Surakarta, Jawa Tengah, Indonesia.
Ida Aryati Dyah Purnomo Wulan, Universitas Islam Batik Surakarta
Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Batik Surakarta, Jl. Agus Salim No. 10, Sondakan, Kec. Laweyan, Kota Surakarta, Jawa Tengah, Indonesia.
Ratna Damayanti, Universitas Islam Batik Surakarta
Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Batik Surakarta, Jl. Agus Salim No. 10, Sondakan, Kec. Laweyan, Kota Surakarta, Jawa Tengah, Indonesia.
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