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Analisis Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Food & Staples Retailing

  • Dina Nurseva Putri1*
  • Yeni Rafika Nengsih2
  • Anne Putri3
1,2,3 Institut Teknologi dan Bisnis Haji Agus Salim
* Corresponding Author: Dina Nurseva Putri
Cover JEMSI Volume 12 Nomor 3 Juni 2026

Abstract

This study aims to analyze the influence of liquidity ratios and solvency ratios on profitability in companies within the Food and Staples Retailing sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The independent variables in this study are Current Ratio (CR) and Debt to Equity Ratio (DER), while the dependent variable is Return on Assets (ROA). The study uses secondary data in the form of annual company financial reports, employing multiple linear regression analysis and purposive sampling techniques for sample determination. The results indicate that partially, CR has a positive and significant effect on ROA, while DER has a negative and insignificant effect on ROA. Simultaneously, CR and DER influence ROA. The coefficient of determination value shows that the independent variables can explain part of the profitability variation, while the rest is influenced by other variables outside the research model. This study concludes that good capital structure management plays a role in maintaining the company's profitability level.

Keywords

Liquidity Solvency Profitability Current Ratio Debt to Equity Ratio

How to Cite

Citation Format
Putri, D. N., Nengsih, Y. R., & Putri, A. (2026). Analisis Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Food & Staples Retailing. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(3), 2817-2825. https://doi.org/10.35870/jemsi.v12i3.6665

References

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Author Biographies

Dina Nurseva Putri, Institut Teknologi dan Bisnis Haji Agus Salim

Progam Studi Akuntansi, Institut Teknologi dan Bisnis Haji Agus Salim, Bukittinggi, Indonesia.

Yeni Rafika Nengsih, Institut Teknologi dan Bisnis Haji Agus Salim

Progam Studi Akuntansi, Institut Teknologi dan Bisnis Haji Agus Salim, Bukittinggi, Indonesia.

Anne Putri, Institut Teknologi dan Bisnis Haji Agus Salim

Progam Studi Akuntansi, Institut Teknologi dan Bisnis Haji Agus Salim, Bukittinggi, Indonesia.

License

Copyright (c) 2026 Dina Nurseva Putri, Yeni Rafika Nengsih, Anne Putri

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This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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