JIMEKA
Vol 10, No 2 (2025): Mei 2025

PENGARUH PROFITABILITAS, LIKUIDITAS DAN MANAJEMEN ASET TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Halim, Stephanie (Unknown)
Richandy, Grace (Unknown)
Panggabean, Dini Maulina (Unknown)



Article Info

Publish Date
28 Jun 2025

Abstract

This study aims to analyze and determine the simultaneous and partial effects of Profitability, Liquidity, and Asset Management on Company Performance, with Firm Size as a moderating variable, in consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 20212023 period. The research population consisted of 277 companies. The sampling method used was purposive sampling, resulting in a sample of 101 companies with 303 observation data points. Research data were obtained from the financial statements of consumer cyclicals and non-cyclicals companies listed on the IDX during the specified period. The data analysis methods included multiple linear regression and moderated regression analysis using the interaction test approach. The results of the analysis show that, simultaneously, Profitability, Liquidity, and Asset Management significantly affect Company Performance. Partially, Profitability and Liquidity have a positive and significant effect, while Asset Management has no significant effect on Company Performance. Furthermore, the Firm Size variable moderates the relationship between Profitability and Company Performance, but does not moderate the relationships between Liquidity or Asset Management and Company Performance

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Journal Info

Abbrev

EKA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial ...