Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal COUNT: Journal of Accounting, Business and Management
Fina Aprilia
Management Study Program, Faculty of Economics and Business, Djuanda University
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
COMPANY FINANCIAL PERFORMANCE: THE ROLE OF CAPITAL STRUCTURE, RENTABILITY, AND LIQUIDITY IN FOOD AND BEVERAGE MANUFACTURING SUBSECTOR COMPANIES FOR THE 2022-2024 PERIOD Erny Amriani Asmin; Awa; Fina Aprilia
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.997

Abstract

Businesses in the food and drink manufacturing subsector encounter a number of challenges that could impact their capacity to turn a profit and sustain financial success. Consideration of internal factors including capital structure, rentability, and liquidity may improve a company's financial performance. Capital structure, rentability, and liquidity are the three main focuses of this study, which intends to analyze the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. This research employs a quantitative technique predicated on a theory of causation. As part of the sample technique, purposive sampling is used. Financial reports from manufacturing businesses are utilized as research data, and panel data regression using EViews 13 is used to analyze them. The research found that when capital structure, rentability, and liquidity are considered together, they have a favorable and substantial impact on financial performance. Capital structure and rentability have a positive and substantial effect on financial performance, but liquidity has little effect. The highest regression coefficient value indicates that rentability is the most important component in determining financial success. Capital structure management, rentability enhancement, and liquidity control are three areas that may improve the company's financial performance.
Co-Authors Awa Erny Amriani Asmin