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PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP KINERJA KEUANGAN PT BANK HSBC INDONESIA TAHUN 2017-2019

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ABSTRACT THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO TOWARDS FINANCIAL PERFORMANCE PT BANK HSBC INDONESIA 2017-2019 Written by: Jane Samantha Sianipar NIM: 1632090 Financial performance is one of many assessment regarding company’s achievement to describe the condition of its financial report, as a reference from the decision making. The purpose of this research was to learn about the impact of current ratio and debt equity ratio towards financial performance, both of partially and simultaneously PT Bank HSBC Indonesia in 2017-2019 with a total of 36 samples, using purposive sampling method. Data collection technique that was being used in this research were secondary data, which was accessed through the official website of PT Bank HSBC Indonesia. The results of the current ratio correlation coefficient of 0.469 which means the current ratio to financial performance has a positive and moderate relationship, the results of the correlation coefficient value of debt to equity ratio of 0.130 which means the debt to equity ratio (DER) to financial performance which has a very weak relationship, the results the correlation coefficient between the independent variable current ratio and the debt to equity ratio of 0.793 which means there was a positive and strong relationship between the independent variables simultaneously to the dependent variable financial performance. The research have shown an average result of its current ratio of (0.7728) which means the company has a low current ratio value and below the fix standard, and average value of debt to equity ratio of (5,7882) which means the company has more debt rather than the capital which is above the fix standard, the average value of financial performance that was being measured by return on asset (ROA) of (0.0084) which means the company has finance that were below the fix standard because of financial difficulties or a small profit gained by the company. Partially the current ratio has a significant effect on financial performance (0,004), debt to equity ratio has no significant effect on financial performance (0,451), and simultaneously the current ratio and debt to equity ratio significantly influence financial performance, with a significance value of 0,000 ≤ 0,05. Keywords: Current Ratio, Debt to Equity Ratio and Financial Performance