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All Journal Jurnal Legalitas JURNAL PENDIDIKAN TAMBUSAI Gorontalo Management Research International Journal of Management Progress Jurnal Pengabdian kepada Masyarakat Nusantara Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Education, Social Studies, And Management (IJESSM) Bussman Journal : Indonesian Journal of Business and Management JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS IICSDGs Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Idrus Usu
Unknown Affiliation
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : International Journal of Management Progress

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Empirical Investigation of Financial Ratios and Performance of Consumer Goods Manufacturing Companies in Indonesia Usu, Idrus; Masiaga, Novaliastuti; Hasan, Wahyudin
International Journal of Management Progress Vol. 6 No. 1 (2024): International Journal of Management Progress
Publisher : Institute for Research and Community Service

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Abstract

This study investigates the relationship between financial ratios and the financial performance of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2023 period. The research was conducted to provide empirical evidence on how internal financial indicators influence company performance, particularly during the post pandemic recovery period. The main objective of this study is to identify which financial ratios, namely profitability, liquidity, solvency, and activity, have the most significant impact on company performance and to determine the extent of their contribution. The research used a quantitative empirical approach with secondary data obtained from audited annual reports, IDX publications, and financial databases. Data were analyzed using descriptive and inferential statistical techniques, including multiple linear regression, supported by classical assumption tests to ensure the validity of the model. The results show that profitability ratios, specifically Return on Assets (ROA) and Return on Equity (ROE), have the strongest positive influence on firm performance. Solvency ratios have a significant negative effect, while liquidity and activity ratios show moderate to weak relationships. The regression model produced an R squared value of 0.63, indicating that financial ratios collectively explain a large portion of performance variation. These findings emphasize the importance of profitability and prudent debt management in achieving financial stability and sustainable growth.
Co-Authors Abdul, Elfis Mus Andi K Paerah Anggita Permata Yakup Buntayo, Isnawaty Debby R Karundeng Dwi Yanto Abas Gobel, Dedi Hariansyah, Muh. Khaerul Annas Hasan, Wahyudin Hasanuddin Hasanuddin Hendra Hendra Ibrahim, Ismail A Ibrahim, Meimoon Karundeng, Deby Rita Laliyo, Surajuddin Lamuda, Ilyas Laraga, Fatmawaty Masiaga, Novaliastuti Mile, Kisran Moh. Rolli Paramata Muhammad Lutfillah Olfin Ishak Podungge, Fatmawaty Rahayu, Leni Rahman, Stephany Rahman, Zubaidah Rasid, Ayub Usman Runtukahu, Berty Hanry Said, Dian Suyanto, Moh. Afan Suyanto, Mohamad Afan Tuhala, Putri Baby Juliet Yakup Parto Yakup Yakup Yusuf, Nurdin