The Effect of Capital Structure and Liquidity on the Financial Performance of
Manufacturing Companies in the Food and Beverage Sub-Sector on the
Indonesia Stock Exchange (IDX) for the 2020-2023 Period
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Institusion
Universitas Darul ulum
Author
KHASANAH, MUFIDAH
Subject
Akuntansi
Datestamp
2024-09-23 04:48:12
Abstract :
This study aims to find out and analyze whether the capital structure (Debt to Equity Ratio) and Liquidity (Current Ratio) directly and simultaneously affect financial performance (Return on Asset). This type of research is quantitative that is used to research a predetermined population and sample. In this study, sampling using purposive sampling, which is based on predetermined criteria for 15 manufacturing companies in the food and beverage sub-sector on the Indonesia Stock Exchange for the 2020-2023 period. The data analysis method was carried out by panel data regression analysis with Eviews-12. The regression model used is the Common Effect Model (CEM) by testifying the classical assumptions, the t-test and the f-test. The results of the test through the t-test were obtained that the first hypothesis of this study was accepted, which stated that the capital structure (Debt to Equity Ratio) had an effect on financial performance (Return on Asset). The second hypothesis of this study was accepted, which stated that liquidity (Curren Ratio) has an effect on financial performance (Return on Asset). Meanwhile, the F test results that capital structure (Debt to Equity Ratio) and liquidity (Curren Ratio) together affect financial performance (Return on Assset) Keywords: Capital Structure, Liquidity and Financial Performance.
This study aims to find out and analyze whether the capital structure (Debt to Equity Ratio) and Liquidity (Current Ratio) directly and simultaneously affect financial performance (Return on Asset). This type of research is quantitative that is used to research a predetermined population and sample. In this study, sampling using purposive sampling, which is based on predetermined criteria for 15 manufacturing companies in the food and beverage sub-sector on the Indonesia Stock Exchange for the 2020-2023 period. The data analysis method was carried out by panel data regression analysis with Eviews-12. The regression model used is the Common Effect Model (CEM) by testifying the classical assumptions, the t-test and the f-test. The results of the test through the t-test were obtained that the first hypothesis of this study was accepted, which stated that the capital structure (Debt to Equity Ratio) had an effect on financial performance (Return on Asset). The second hypothesis of this study was accepted, which stated that liquidity (Curren Ratio) has an effect on financial performance (Return on Asset). Meanwhile, the F test results that capital structure (Debt to Equity Ratio) and liquidity (Curren Ratio) together affect financial performance (Return on Assset) Keywords: Capital Structure, Liquidity and Financial Performance.
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