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PENGARUH PROFITABILITAS, LIKUIDITAS, GOOD CORPORATE GOVERNANCE, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR FOOD AND BEVERAGE DI BURSA EFEK INDONESIA)
This research aimed to examine and analyze the effect of profitability, liquidity, Good Corporate Governance (GCG), sales growth, and firm size on the financial performance of Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022.
The data collection technique used purposive sampling. In line with that, there were 15 companies for 5 years as the sample. In total, 75 data samples were taken. Moreover, the data were in the form of the annual report. The data analysis technique used multiple linear regression, descriptive statistics test, classical assumption test, and hypothesis test with SPSS 25.
The result concluded that profitability had a positive and significant effect on financial performance. However, both liquidity and institutional ownership did not affect financial performance. In contrast, the independent commissioners' board had a positive and significant effect on financial performance. On the other hand, the audit committee as well as sales growth did not affect financial performance. On the contrary, firm size had a negative and significant effect on financial performance. Briefly, the higher the companies’ profit, the existence of independent commissioners’ board, and the bigger or smaller the firm size could increase companies’ financial performance.
Keywords: Profitability, Liquidity, Good Corporate Governance, Sales Growth, Firm Size, Financial Performance
SA-24050 | A24/050 Shi p | Perpustakaan Pusat - R. Koleksi Khusus Lt.2 | Tersedia - Tersedia/Baca di Tempat |
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