Pengaruh Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Kinerja Keuangan PT Hanjaya Mandala Sampoerna TBK
DOI:
https://doi.org/10.61104/alz.v3i4.2191Keywords:
Rasio Likuiditas, Solvabilitas, Profitabilitas, Kinerja KeuanganAbstract
Kinerja keuangan perusahaan menjadi indikator utama dalam menilai efektivitas pengelolaan sumber daya dan kemampuan mempertahankan stabilitas bisnis di tengah dinamika ekonomi global. Penelitian ini bertujuan untuk menganalisis pengaruh rasio likuiditas, solvabilitas, dan profitabilitas terhadap kinerja keuangan PT Hanjaya Mandala Sampoerna Tbk sebagai salah satu perusahaan besar di Indonesia. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi terhadap data laporan keuangan selama periode 2019 hingga 2023 yang meliputi variabel Current Ratio, Debt to Asset Ratio, dan Return on Assets sebagai indikator utama. Hasil penelitian menunjukkan bahwa rasio likuiditas memiliki pengaruh positif signifikan terhadap kinerja keuangan, sementara rasio solvabilitas dan profitabilitas berkontribusi secara bersama-sama terhadap tingkat stabilitas keuangan perusahaan. Penurunan berkelanjutan pada likuiditas dan profitabilitas menandakan perlunya strategi restrukturisasi manajemen aset agar efisiensi operasional dapat ditingkatkan. Penelitian ini diharapkan memberikan kontribusi praktis bagi manajemen perusahaan dalam merumuskan kebijakan keuangan yang efektif serta memperkuat fondasi stabilitas keuangan jangka panjang
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