JURNAL AKUNTANSI
Volume 12, Nomor 2, Juli-Desember 2017

COMPARISON ANALYSIS OF INFLUENCE OF CURRENT RATIO ON FINANCIAL PERFORMANCE

Irman Firmansyah (Fakultas Ekonomi Universitas Siliwangi)



Article Info

Publish Date
27 Feb 2018

Abstract

ABSTRACTThis study aims to determine the effect of liquidity on corporate financial performance. One of the financial ratios used to measure short-term liquidity is Current ratio. While some financial ratios that can be used to measure financial performance are return on asset, return on equity and gross profit margin. This research was conducted at companies listed in Jakarta Islamic Index (JII) in the period of 2015 and 2016. The analysis tool used is a simple regression with analysis of 3 times to all financial ratios of financial performance. The analysis shows that current ratio does not affect the financial performance of both return on assets, return on equity and gross profit margin.Keywords: Current ratio, financial performance, jakarta islamic index

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta ...