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Ali Fikri
Universitas Widyatama
Economics, Econometrics & Finance Social Sciences

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The Moderating Role of Leverage on Earnings Per Share, Company Size, Liquidity, and Activity on the Financial Performance of Manufacturing Companies in 2019-2024 Ali Fikri; G. Gusni
Golden Ratio of Auditing Research Vol. 7 No. 1 (2027): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v7i1.2597

Abstract

This study aims to analyze the moderating effect of leverage on earnings per share, company size, liquidity, and activity on the financial performance of manufacturing companies in 2019-2024. This study uses a quantitative method with the help of the statistical program EViews 13.0. Data were collected using secondary data from the financial reports of manufacturing companies from to 2019-2024. The data analysis technique used a regression model, namely, the Panel Data Regression Moderating Variables approach. The results of this study indicate that earnings per share has a positive effect on company financial performance, company size has a positive effect on company financial performance, liquidity has no effect on company financial performance, and activity has no effect on company financial performance. The moderating impact of leverage has a significant negative effect on earnings per share on company financial performance, leverage moderation has a significant negative effect on company size on company financial performance, leverage moderation has no effect on liquidity on company financial performance, and leverage moderation has a significant positive effect on company activity on company financial performance.
Co-Authors G. Gusni