Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada Perusahaan Perbankan yang Go Public di Bursa Efek Indonesia Periode 2015-2019

Abstract

This study aims to determine the effect of profitability, solvency and liquidity ratios on the performance of go public banking sector companies on the Indonesia Stock Exchange for the 2015-2019 period. This research was conducted on banking sector companies listed on the Indonesia Stock Exchange, which was conducted from January 2021 by collecting data. on the IDX through published financial reports. The data collection period is for 5 years, namely 2015 - 2019. The variables used in this study consist of independent variables, namely the profitability ratio proxied by ROA (X1), the ratio is the solvency proxied by DER (X2) and the liquidity ratio proxied by CAR (X3), while the dependent variable is financial performance as proxied by EPS. The sample in this study consisted of 6 companies with financial reports from 2015 - 2019. Data analysis used multiple linear regression analysis. The results show that profitability has a significant effect on financial performance in banking sector companies listed on the IDX in 2015 - 2019. Solvency has no significant effect on financial performance in banking sector companies listed on the IDX in 2015 - 2019. Liquidity has significant effect on financial performance in 2015 - 2019. banking sector companies listed on the IDX in 2015 - 2019. Profitability, solvency and liquidity simultaneously have a significant effect on financial performance in banking sector companies listed on the IDX in 2015 - 2019.