PENGARUH SOLVABILITAS, LIKUIDITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Sektor Infrastruktur di BEI Periode 2021-2023)

The aim of this research is to determine the effect of solvency as measured by (DER), liquidity as measured by (quick ratio), and good corporate governance as measured by (managerial ownership and board of directors as measured by (number of board of directors)) on financial performance. which is measured by (ROE) in the Infrastructure Sector listed on the IDX for the 2021-2023 period. This research uses descriptive research with a quantitative approach. The data source used in this research is secondary data. Sampling used a Purposive Sample technique, with a population of 69 companies in the Infrastructure sector and a sample of 44 companies. This data analysis uses descriptive data analysis. Using multiple linear regression analysis, using Eviews 12 software. The research results show that partial solvency (DER) has a positive and significant influence on financial performance (ROE), liquidity (quick ratio) has a significant negative influence on financial performance (ROE) , managerial ownership has a positive and significant influence on financial performance (ROE), the board of directors (number of board of directors) has a significant positive influence on financial performance (ROE), and simultaneously solvency, liquidity and good corporate governance have a significant positive influence on financial performance (ROE).

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