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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika EJHEAA Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi IJEFSD Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation Journal of Higher Education and Academic Advancement Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Academia Open International Journal of Economic Integration and Regional Competitiveness
Eny Maryanti
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Financial Performance Determinants in Indonesian Food and Beverage Manufacturing Firms: Faktor-Faktor Penentu Kinerja Keuangan pada Perusahaan Manufaktur Makanan dan Minuman di Indonesia Devi Prameswari; Eny Maryanti
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1476

Abstract

General Background Financial performance assessment remains central in evaluating corporate sustainability amid increasing industrial competition. Specific Background Manufacturing firms in the Indonesian food and beverage sub-sector face distinct operational characteristics that require empirical evaluation using financial indicators. Knowledge Gap Prior studies show inconsistent findings regarding leverage, firm age, firm size, managerial ownership, and intellectual capital in explaining financial performance, particularly within sector-specific contexts. Aims This study examines the association between leverage, firm age, firm size, managerial ownership, and intellectual capital with financial performance measured by Return on Assets. Results Using multiple linear regression on 45 firm-year observations from 2018–2020, firm age and intellectual capital demonstrate significant relationships with financial performance, while leverage, firm size, and managerial ownership show no statistical significance. Novelty The study integrates firm age and intellectual capital within a unified empirical framework focused on the food and beverage manufacturing sub-sector. Implications The findings provide empirical insights for investors and corporate managers in understanding key financial performance determinants within resilient consumer goods industries. Keywords: Financial Performance, Leverage, Firm Age, Intellectual Capital, Food and Beverage Industry Key Findings Highlights: Older firms exhibit stronger profitability patterns within the observed period. Knowledge-based assets contribute meaningfully to asset-based returns. Capital structure and ownership characteristics show limited explanatory power.
Determinants of Profitability in Food and Beverage Companies: Faktor-faktor yang Mempengaruhi Keuntungan dalam Perusahaan Makanan dan Minuman Nindy Ellyn; Eny Maryanti
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1477

Abstract

General Background Profitability is a key indicator of corporate performance and sustainability, particularly in manufacturing industries. Specific Background Food and beverage companies face dynamic operational and financial conditions that require effective financial management to maintain profitability. Knowledge Gap Previous studies report inconsistent findings regarding financial ratios and growth variables associated with profitability in this sector. Aims This study aims to examine the relationship between company growth, sales growth, inventory turnover, and profitability in food and beverage companies listed on the Indonesia Stock Exchange. Results The findings show that selected financial and growth variables exhibit varying relationships with profitability as measured by return on assets. Novelty This research provides contextual evidence by focusing on a specific industrial sector and observation period using updated financial data. Implications The results offer empirical insights for management in evaluating financial performance and serve as a reference for future research on profitability determinants in manufacturing companies. Keywords: Profitability, Return on Assets, Company Growth, Sales Growth, Inventory Turnover Key Findings Highlights: Financial growth indicators show differentiated relationships with corporate returns Inventory management remains a relevant aspect of financial performance Sector specific analysis reveals contextual profitability patterns
ENVIROMENTAL, SOCIAL, AND GOVERNANCE (ESG), FINANCIAL REPORTING QUALITY, AUDIT QUALITY ON INVESTMENT EFFICIENCY AND FIRM VALUE Wahyu Ningsih; Eny Maryanti
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 12 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i12.433

Abstract

Objective: This study aims to analyze the influence of Environmental, Social, and Governance (ESG), financial reporting quality, and audit quality on investment efficiency and firm value among publicly listed companies in Indonesia. Method: Using a quantitative research design, the study examines 86 non-financial and non-insurance firms listed on the Indonesia Stock Exchange over the 2017–2023 period, selected through purposive sampling. Multiple linear regression analysis was conducted using SPSS to evaluate the relationships among the variables. Results: The findings indicate that ESG does not significantly affect investment efficiency, whereas both financial reporting quality and audit quality have significant positive effects on investment efficiency. Additionally, ESG and financial reporting quality are shown to have no significant effect on firm value, while audit quality significantly enhances firm value. Novelty: This study contributes to the literature by simultaneously evaluating financial and non-financial determinants of investment efficiency and firm value within an emerging market context, providing empirical evidence that audit quality plays a more influential role than ESG performance or reporting quality in shaping firm value in Indonesia.
Co-Authors ABDUL MUIZ MUZAQI Afridah, Naylatul Ainun Mala Nabila Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Anggie Nur Cahyani Aprilia, Ayu Dwi Ayu Faizatul Machmuda Bambang Tjahjadi Bayu Hari Prasojo Bidur, Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dessy Rima Sekar Sari Devi Prameswari Dewi Ratiwi Meiliza Dewi, Ade Annisa Dina Ananda Nur Amalia Duwi Rahayu Dwi Afifatul Riszqiya Dwi Larasati K H Elisa Widya M Elisya, Reza Marcelina Ellanda Martha Adelia Endah Permatasari Essa Ries Ahmed Fadilla Rahmawati Fadlillah, Fanny Fatma Agustin Ningrum Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Fityan Izza Noor A Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu Jannah , Etikakhul K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nafi'atuz Zulfah Naylatul Afridah Ni'mah, Siti Awalin Nikmah Nurhidayah Nindy Ellyn Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prasetyo Utomo Priyantoko, Mochammad Annas Dwi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Rahmadini, Elvara Rizky Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizky Nur Wahyuningsih Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Ruci Arizanda Rahayu Saniyah Kholidiyah Santi Rahma Dewi Santi Rahma Dewi Sartika Sartika Sarwenda Bidur Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Sintha Wahyu Arista Siti Faiqotul Himmah Soeprijanto, Noerwachid Suci Kusuma Wardani Sucik Nurul Aini Sukma Aji Veronika Maharani Lim Wahyu Ningsih Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella