ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022

This study aims to determine the financial performance based on an financial analysis of the ratios of liquidity, solvency, and profitability in the food and beverage subsector companies listed on the Indonesian Stock Exchange for 2020-2022. This type of research uses quantitative research with a descriptive approach. The data collection method in this study uses documentation with secondary data. Sample determination techniques using purposive sampling were obtained from samples from 26 companies. From the results of this research, it can be concluded that if measured from the liquidity ratio seen from the current ratio, quick ratio, and cash ratio of PT Campina Ice Cream Industry Tbk is a liquid company with a high ratio value in each year, if measurable from the solvency ratio seen from dept to equity (DER) and dept to assets (DAR) of PT Campina Ice Cream Industry Tbk is a solvable company because it has a value of the debt ratio that is low in every year, and if measured from the profitability ratio from the seen net profit margin (NPM) and return on equity (ROE) of Multi Bintang Indonesia Tbk is a profitable company in each of its years.