ANALISA LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN

Studi Kasus Pada Perusahaan Sub Sektor Kimia di BEI Tahun 2016-2020

Abstract

The success of a company in achieving its goals and meeting the needs of the community is very dependent on the performance of the company and company managers in carrying out their responsibilities. This study aims to analyze financial ratios and assess the financial performance of chemical sub-sector companies on the Indonesia Stock Exchange from 2016-2022. The type of research used is descriptive quantitative using the research method is multiple linear regression. The results showed that there was a positive and significant influence between profitability, activity, liquidity, and solvency on the company's financial performance in the chemical sub-sector companies in 2016-2022. Testing the adjusted coefficient of determination (R Square) obtained a value of 0.650, meaning that the independent variables, namely the ratio of profitability, activity, liquidity, and solvency, have an effect of 65% on the company's financial performance and 35% are influenced by other variables such as the effect of audit quality and managerial reports.