PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PT UNIHOME LESTARI

Abstract

This research aimed to examine the effect of liquidity ratio which was measured by Current Ratio (CR), solvability ratio which measured by Debt to Equity Ratio (DER), and activity ratio which was measured by Total Assets Turnover (TATO) on the financial performance which was measured by Return On Investment (ROI). While, the population was PT Unihome Lestari, Surabaya. Moreover, this research did not use data collection technique since it was a case study in one company. Futhermore, the data were financial statement of 2013-2017. In addition, the data analysis technique used multiple linear regression with SPSS 20. The research result concluded liquidity had positive but insignificant effect on the financial performance. This result supported Sulindawati et al. (2017) and Al-Faruqy (2016). On the other hand, solvability had negative and insignificant effect on the financial performance. This result supported the theory of Hanafi (2013) and supported Mutiara (2018). Meanwhile, activity had positive and significant effect on the financial performance. This result as in line with the theory of Hanafi (2013) and supported Esthirahayu et al. (2014).
Keywords:liquidity ratio, solvability, activity, performance