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Hasan, Wahyudin
Universitas Gorontalo
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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 ., Saprudin Abd Mutalib, Susanti Abdul, Elfis Mus Abdullah, Julie Abdullah, Julie Aditya Putri Mayasari Pakaya Afdal S. Hatta Alamri, Annisa Rizqa Anggita Permata Yakup Antika, Ririn Asfahani Asfahani Atika Puspita Marzaman Belembele, Moh. Dimas Biongan, Ahiar Chusnul Rofiah Dahu, Marlina Ak. Datuela, Detasya Dikson junus Djarangkala, Azwar Dunggio, Sabrina Durya, Ngurah Pandji Mertha Agung Dwi Budi Srisulistiowati ernikawati ernikawati ernikawati, ernikawati Firman Dera Fransiska Nteseo Gamar Sri Wahyuningsi Winowoda Gani, Roydah Hanapi, Yayan Harfiahani Indah Rakhma Ningtyas Harun, Nur Istiyan Harun, Nur Istiyan Hasan, Meryanti Hilala, Abdul Muis Ibrahim, Ismail A Ibrahim, Meimoon Ichsan, Ilyas Idrus Usu Ishak, Sucindah Ismail, Nurwita Julie Abdullah Jumiyanti, Kalzum R Jumiyanti, Kalzum R. Junus, Onong Kalzum R Jumiyanti Karundeng, Deby Rita Kasim, Ramdan Kodai, Dince A Kumay, Asmaranda Laia, Roslina Lamuda, Ilyas Luawo, Vera Vebrianti Masiaga, Novaliastuti Mayang, Faqih Al-Ghazali T. Meryanti Hasan Modamba, Widya Moh Farhan Ooktafian Moh Rizal A. Pontoh Moh. Arif Novriansyah Moh. Rolli Paramata Moonti, Roy Marthen Moonti, Roy Marthen Muhammad Fachri Arsjad Muhammad Rispan Affandi Mulastri Suleman Musran Munizu Mustapa, Eka Sri Murni Nirmala Sahi Novaliastuti Masiaga Novriansyah, Mohammad Arif Nuna, Muten Nurindah Thalib Olfin Ishak Olii, Muhammad Umsini Putra Palowa, Fidya H. Paramata, Yeni Paramata, Yeni Pauweni, Lisna Pido, Rivaldo Pongoalo, Melisa Andriayanti Rachelia Porogoi Rahman, Zubaidah Rahman, Zubaidah Rasid, Ayub Usman Rasid, Ayub Usman Ririn Antika RR. Ella Evrita Hestiandari Ryan Ishak Sado, Deysi Ramadani P. Sandag, Eltie Christi Saprudin Saprudin . Saprudin Saprudin, Saprudin Shifa, Mutiara Sitorus, Friska Darnawaty Sufyati HS Syamsudin, Febriyanto Towana, Putriyanti Umar, Reply Jusuf Wowor, Muhammad Rinaldy Yopin Lamatenggo Yulinda Djalilu Yusuf, Nurdin Yusup, Mercy Zubaidah Rahman Zulkifli Pakaya