Pengaruh Good Corporate Governance, Likuiditas, Solvabilitas, Dan Aktivitas Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2021-2023

Farah Alif Fauziyah; Fetri Setyo Liyundira

Farah Alif Fauziyah Institut Teknologi dan Bisnis Widya Gama Lumajang
Fetri Setyo Liyundira Institut Teknologi dan Bisnis Widya Gama Lumajang

Keywords: Good Corporate Governance, Liquidity, Solvency, Activity, and Financial Performance

Abstract

This study aims to examine the influence of Good Corporate Governance, Liquidity, Solvency, and Activity on the Financial Performance of Manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses secondary data in the form of financial reports of Manufacturing companies listed on the Indonesia Stock Exchange obtained from the website www.idx.co.id. The sampling technique used is purposive sampling, with a sample size of 115 Manufacturing companies for the 2021-2023 period. The results indicate that Good Corporate Governance (Independent Commissioners), Liquidity (Current Ratio), and Activity (Total Assets Turn Over) have a significant effect on Financial Performance (Return On Assets), while Solvency (Debt to Assets Ratio) has a negative and significant effect on Financial Performance (Return On Assets).