Published: 2026-06-01
Analisis Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Food & Staples Retailing
DOI: 10.35870/jemsi.v12i3.6665
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
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.v12i3.6665
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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.
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