PENGARUH LIKUIDITAS, LEVERAGE, DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PT ASURANSI JASA TANIA TBK

Abstract

This research aimed to examine the effect of liquidity, leverage and activity on the financial performance at PT Asuransi Jasa Tania Tbk 2015-2021. While liquidity was measured by Current Ratio (CR), leverage was measured by Debt to Equity Ratio (DER), adn activity was measured by Total Assets Turnover (TATO). This research was quantitative. Meanwhile, the research data used secondary data in a form of quarterly financial statements. The research sample collection used purposive sampling. Furthermore, the research population used PT Asuransi Jasa Tania Tbk. Moreover, the research data analysis technique used multiple linear regression with SPSS 26 version. The research result showed that liquidity did not affect financial performance. The result was in line with the theory of Sulindawati et al. (2017) and the research conducted by Al-Faruqy (2016). However, Leverage had a positive and significant effect on financial performance. The result was in line with the theory of Hanafi (2013) and the research conducted by Esthirahayu et al. (2014). Likewise, activity had a positive and significant effect on financial performance. The result was in line with the theory of Hanafi (2013) and the research conducted by Esthirahayu et al. (2014).