PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SUBSEKTOR KERAMIK PORSELEN DAN KACA PERIODE 2022-2024

Abstract

This study analyzes the effect of liquidity and solvency on the financial performance of manufacturing companies in the ceramics, porcelain, and glass sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. It uses a sample of 7 companies, with data processed using multiple linear regression analysis. The results show that liquidity has a significant effect on financial performance, while solvency does not. These findings suggest that the ability to meet short-term obligations is given more attention by investors than capital structure.