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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Mar’atus Sholikhah
Universitas Nusantara PGRI Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH RASIO KEUANGAN TERHADAP KEPUTUSAN INVESTASI PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BEI PERIODE 2022–2024 Erva Emmi Malikhatur Rohman; Sigit Puji Winarko; Mar’atus Sholikhah
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4032

Abstract

Introduction: This study examines the effect of Financial Ratios on Investment Decisions in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 Period.Methods: This study used a quantitative approach and secondary data from the annual financial reports of Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling, resulting in 117 observations. Data were analyzed using multiple linear regression with the assistance of SPSS software.Results: The findings indicate that Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) do not significantly affect Investment Decisions, as measured by the Price-to-Earnings Ratio (PER). Individually, ROE has a positive but statistically insignificant effect, while CR and DER have negative but statistically insignificant effects on Investment Decisions. Furthermore, the simultaneous test shows that ROE, CR, and DER do not significantly affect Investment Decisions.Conclusion: The findings indicate that Financial Ratios alone cannot explain Investment Decisions in Food and Beverage Sub-Sector Companies during the 2022–2024 period. Therefore, investors are likely to consider other factors, such as company growth, dividend policy, firm size, macroeconomic conditions, and future business prospects, when making investment decisions. Keywords: ROE, CR, DER and PER
Co-Authors Erva Emmi Malikhatur Rohman SIGIT PUJI WINARKO