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PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA 2018-2019

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ABSTRACT EFFECT OF LIQUIDITY AND SOLVENCY ON FINANCIAL PERFORMANCE IN RETAIL TRADE SUB-SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2018-2019 Written by: Jodi Gregorius R NIM: 1732080 The purpose of this study is to determine the effect of liquidity and solvency on financial performance. This research was conducted on retail trade sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2019 and the procedure of sampling using purposive sampling obtained the number of samples as many as 38 samples. Variables in this study were Liquidity, Solvency and Financial Performance.. Data analysis using descriptive statistical analysis, classic assumption test, correlation coefficient, determination coefficient, significant test, simple linear regression analysis and multiple linear regression analysis. The data for this study is from the annual financial statements of retail trade sub-sector companies that have been published. The secondary data will be processed using SPSS, then concluded. The results of this research analysis is that simultaneously liquidity and solvency have a significant influence on financial performance with a significant value of 0.000 < 0.05. While partial analysis shows that there is a significant influence between Solvency on financial performance with a significant value of 0.000 < 0.05 (Debt To Asset) and 0.030 < 0.05 (Debt To Equity). and there was no significant influence between liquidity on financial performance with significant value of 0.088 > 0.05 (Current Ratio) and 0.070 > 0.05(Quick Ratio). Keywords: Liquidity, Solvency, Financial Performance