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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Dr. Pipit Buana Sari
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Financial Risk, Cash Flow, and Capital Structure on the Financial Performance of Manufacturing Companies on the Indonesia Stock Exchange Selomita Dina Pransisca; Cahyo Pramono; Dr. Pipit Buana Sari
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2560

Abstract

This study aims to analyze the effect of financial risk, cash flow, and capital structure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The independent variables include financial risk proxied by working capital, cash flow proxied by retained earnings and sales, and capital structure proxied by earnings before interest and taxes (EBIT) and market value of equity. The dependent variable is financial performance measured using Return on Assets (ROA) and Return on Equity (ROE). The method used is a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from financial statements of manufacturing companies. The results show that financial risk, cash flow, and capital structure partially and simultaneously have a positive and significant effect on financial performance. These findings indicate that effective financial management through risk control, cash flow optimization, and appropriate capital structure decisions can improve financial performance.
Co-Authors Cahyo Pramono Selomita Dina Pransisca