Pengaruh Rasio Profitabilitas, Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan PT. Ira Widyautama Medan

Abstract

This study aims to determine the effect of profitability, liquidity and solvency ratios partially on the financial performance of PT. Ira Widya Utama Medan. This type of research is associative research, the type of data used is quantitative data. The source of research data is secondary data. The research population is the financial report data of PT. Ira Widya Utama Medan, while the sample used in this study is the balance sheet report and profit / loss report in 2012-2016. Data collection techniques of this research are interview techniques and documentation techniques. The data analysis technique of this study is the classical assumption test, multiple linear regression test and hypothesis test (t-test and r2 test). The results of this study indicate that the profitability ratio (ROE, NPM) has no significant effect, liquidity (Current Ratio, Quick Ratio) has no significant effect while Cash Ratio has a significant effect, and solvency (DAR, DER, LTDter) has no significant effect on financial performance.