Pengaruh Likuiditas, Leverage, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan

Budiarso, Ragil Rachmat (2026) Pengaruh Likuiditas, Leverage, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

“This study aims to analyze the effect of liquidity, leverage, and firm size on financial performance of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during 2023–2025. This study uses a quantitative approach with secondary data obtained from company financial reports. The sampling technique employed was purposive sampling based on predetermined criteria. After the sample selection process, 292 observations were obtained. Liquidity was measured using the Current Ratio (CR), leverage using the Debt to Asset Ratio (DAR), firm size using the natural logarithm of total assets, and financial performance using Return on Assets (ROA). Data analysis was conducted using multiple linear regression with SPSS 30.The results show that liquidity has a negative and insignificant effect on financial performance. Leverage has a negative and significant effect on financial performance. Firm size has a positive and insignificant effect on financial performance. Simultaneously, liquidity, leverage, and firm size do not have a significant effect on financial performance. The coefficient of determination indicates that the model has relatively limited explanatory power, suggesting that other factors outside the model may influence the financial performance of food and beverage companies.”

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: RAGIL RACHMAT BUDIARSO
Date Deposited: 30 Sep 2026 13:55
Last Modified: 30 Sep 2026 13:55
URI: http://eprints.perbanas.ac.id/id/eprint/14486

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