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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) The International Journal of Business Review (The Jobs Review) Multifinance Jurnal Inspirasi Ilmu Manajemen
Rima Dwijayanty
Universitas Sangga Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : multifinance

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FUNDAMENTAL AND TECHNICAL ANALYSIS AND EXTERNAL FACTORS ON FINANCIAL PERFORMANCE MODERATED BY DIVIDEND POLICY Susanto, Bambang; Dwijayanty, Rima; Ratnawati, Aryanti
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.258

Abstract

Financial performance proxied by price to book value (PBV) will be greatly influenced by technical and fundamental factors as well as external factors. Technically for listed or public companies, it will be greatly influenced by the volume and frequency of transactions in the secondary market, while fundamentally it will be influenced by asset growth and the level of balance between the company's debt to equity ratio. External factors from the exchange rate and the Fed's interest rate will bring pressure on financial performance, especially if the exchange rate weakens and the Fed's interest rate rises, of course, financial performance will be affected by the increasingly high cost of capital. In this study, the dividend policy variable is included as a moderating variable to produce more comprehensive research outputs.
THE EFFECT OF THE SHORT-TERM LIQUIDITY RATIO ON RETURN ON ASSETS IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX (2021–2023) Rima Dwijayanty; Aryati Lintang Nastiti; Hetti Herawati; Wuri Handayani
Multifinance Vol. 4 No. 1 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v4i1.525

Abstract

This study aims to examine the effect of the Current Ratio (CR) on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Liquidity, measured by CR, is assumed to influence the firm’s ability to generate profits through the effective utilization of assets. The research applies a quantitative method with a descriptive verification approach. A purposive sampling technique was employed to select 44 companies from a total population of 72. Data were analyzed using simple linear regression with the support of EViews 12. The results reveal that CR has a negative but statistically insignificant effect on ROA, with a significance value of 0.1092, which is greater than the 0.05 threshold. This finding suggests that higher liquidity does not necessarily improve profitability, as excess current assets may hinder efficiency in generating returns. Overall, the study emphasizes the importance of managing liquidity effectively to achieve an optimal balance between solvency and profitability in the food and beverage sector.
Co-Authors Aryati Lintang Nastiti Bambang Susanto Berg, Isabelle van den Erfana, Agus Pungki Eva Rachmawati Hetti Herawati Indri Gustirani Kurniawan, Aji Muhamad Lousiani Mansoni Mutia Hanifia Pratama, Yudhistira Anugerah Putri Tyas Permatasari Putri, Audina Margaretha Ratnawati, Aryanti Sopian, Isep Sukadwilinda, Sukadwilinda Tevi Leviany Tiana Aprilia Wuri Handayani Yuli Surya Fauzia Pertami