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Tutik Sukmalasari Putri
Sekolah Tinggi Ilmu Ekonomi 45 Mataram
Economics, Econometrics & Finance Education

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Analisis Pengaruh Struktur Modal, Likuiditas, Dan Efisiensi Operasional Terhadap Kinerja Keuangan Mia Kurniati; Tutik Sukmalasari Putri
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.367

Abstract

The post-pandemic era (2020–2025) has brought significant changes to Indonesia’s manufacturing industry sector, including rising raw material costs and declining consumer purchasing power, which have caused disruptions in global supply chains. This study aims to analyze the influence of capital structure, liquidity, and operational efficiency on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic period (2020–2025). Capital structure is measured using the Debt to Equity Ratio (DER), liquidity using the Current Ratio (CR), operational efficiency using Total Asset Turnover (TATO), and financial performance using Return on Assets (ROA). The research method employed is quantitative with a multiple linear regression approach. Secondary data were obtained from the annual financial statements of manufacturing companies during the observation period, with a total of 51 companies included in the study. The results show that capital structure, liquidity, and operational efficiency have a significant positive effect on financial performance. These findings indicate that prudent debt management, healthy liquidity levels, and efficient asset utilization are important factors in improving the profitability of manufacturing companies in Indonesia.
Co-Authors Mia Kurniati