Analsisis Laporan Keuangan Perusahaan Food and Beverage (FNB) di BEI (Bursa Efek Indonesia)

Moch. Ardan Al Mahdi Arifin
Erna Puspita
Badrus Zaman

Equivalent : Journal of Economic, Accounting and Management
Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management

Abstract : The performance of a company, especially a public company, often influences the company's share price. One aspect that is an indicator for investors in analyzing a company's share price is financial performance. Financial performance is reflected through financial ratios in the company's financial reports. Some financial ratios include profitability, liquidity and leverage ratios. This research aims to analyze the influence of profitability, liquidity and leverage ratios on share prices of food and beverages (FnB) sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2021 - 2023. In this research a quantitative causality approach is used. A total of 15 food and beverages (FnB) sector companies were the subjects of this research. The analytical method used is multiple linear regression analysis with hypothesis testing in the form of t test, F test and determination test. Based on the results of the analysis that has been carried out, it is known that profitability, liquidity and leverage partially and simultaneously influence the share prices of companies in the food and beverages (FnB) sector for the 2021 - 2023 reporting period. Abstrak : Kinerja suatu perusahaan khususnya pada perusahaan terbuka seringkali berpengaruh terhadap harga saham perusahaan. Salah satu aspek yang menjadi indikator investor dalam menganalisis harga saham perusahaan adalah kinerja keuangan. Kinerja keuangan tercermin melalui rasio keuangan dalam laporan keuangan perusahaan. Beberapa rasio keuangan diantaranya adalah rasio profitabilitas, likuiditas, dan leverage. Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, likuiditas, dan leverage terhadap harga saham perusahaan sektor food and beverages (FnB) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Dalam penelitian ini digunakan pendekatan kuantitatif kausalitas. Sebanyak 15 perusahaan sektor food and beverages (FnB) menjadi subyek dalam penelitian ini. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan uji hipotesis berupa uji t, uji F, dan uji determinasi. Berdasarkan hasil analisis yang telah dilakukan, diketahui  bahwa profitabilitas, likuiditas, dan leverage secara parsial dan simultan berpengaruh terhadap harga saham perusahaan sektor food and beverages (FnB) periode pelaporan 2021 – 2023.