Pengaruh Likuiditas Terhadap Kinerja Keuangan Perusahaan Pada PT ANTAM Tbk

  • Asep Suryana Universitas Pancasila
  • Gita Riska Bahri STIE Pasim Sukabumi
Keywords: Liquidity, financial performance


This study aims to determine the liquidity of PT ANTAM Tbk, the financial performance of PT ANTAM Tbk's company, and to determine the effect of liquidity on the company's financial performance at PT ANTAM Tbk.

The research method used is descriptive-associative and ex-post facto methods. This study uses secondary data obtained from PT ANTAM Tbk's financial statements. To test the hypothesis, correlation analysis and simple linear regression were used using the SPSS version 16 program.

Based on the results of the study indicate that there is a positive influence between liquidity and the company's financial performance at PT ANTAM Tbk. The level of closeness of the relationship (correlation) of the two variables is quite strong, namely r = 0.485. The percentage of roles achieved is 23.52%, and the remaining 76.48% is influenced by other variables. The results of simple linear regression analysis found that every 1X increase (times) of liquidity then the level of financial performance increased by 2.728. Whereas through hypothesis testing using the t test, the value of t arithmetic = 2.719 and t table = 1.710. Based on this value, the value of t count is greater than t table H0 is in the rejection area. So it can be concluded that liquidity has a strong positive influence on the level of corporate financial performance at PT ANTAM Tbk