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All Journal Jurnal Paradigma Akuntansi
Ahmad Farel Talmizani Fauzan
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Economics, Econometrics & Finance Social Sciences

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KAITAN LEVERAGE, STRUKTUR MODAL, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN Ahmad Farel Talmizani Fauzan; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38861

Abstract

The purpose of this study is to examine the relationship between leverage, capital structure, and company size and financial performance in the primary consumer goods subsector, also known as Consumer Non-Cyclicals, listed on the Indonesia Stock Exchange (IDX) for the 2022-2025 period. Return on Assets (ROA) is a proxy for financial performance, Debt to Assets Ratio (DAR) is a proxy for leverage, Debt to Equity Ratio (DER) is a proxy for capital structure, and SIZE, or the natural logarithm of total assets, is a proxy for company size. The approach used in this study is quantitative with associative or correlational methods. The sampling technique used is purposeful sampling based on specific criteria, which obtained 233 observations. Data from the company's annual financial report is used in this study as secondary data. Using SPSS software, data analysis is carried out using the Spearman’s Rank Correlation test. The findings indicate a negative and significant relationship between leverage and financial performance. Furthermore, a significant negative relationship was found between capital structure and financial performance. Meanwhile, a positive but insignificant relationship was found between financial performance and firm size. These results suggest that debt use and financing structure have a greater impact on financial success than firm size.
Co-Authors Elizabeth Sugiarto Dermawan