CD Skripsi
Pengaruh Likuiditas Dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Dengan Manajemen Aset Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Batu Bara Yang Terdaftar Di Bei Periode 2019 -2023
ABSTRACT
This study aims to examine the influence of liquidity and solvency on the financial performance of companies, with asset management as a moderating variable. The research was conducted on coal mining companies listed on the Indonesia Stock Exchange (IDX), using data collected from the official IDX website (www.idx.co.id) and the companies' official websites. The study covers the period from 2019 to 2023. The population of the study includes 44 companies, while the sample consists of 16 companies selected through purposive sampling. Data analysis was performed using Moderated Regression Analysis (MRA). The results of this study indicate that liquidity has a positive impact on financial performance, and solvency has a significant impact on financial performance.
Keywords:Liquidity, Solvency, Financial Performance, Asset Management
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