Sigma : Journal of Economic and Business
Vol 5 No 1 (2022): Sigma : Journal of Economic and Business

PENGARUH KEBIJAKAN HUTANG TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGE BURSA EFEK INDONESIA

Ketut Susanta (STIE ENAM ENAM KENDARI)
Ibnu Hajar (STIE ENAM ENAM KENDARI)
Wahyuni Rahmah (STIE ENAM ENAM KENDARI)



Article Info

Publish Date
30 Jun 2022

Abstract

This reaearch is a qualitative research that aims to determine: 1. The effect of debt policy (DAR and DER) on the financial performance of the IDX Food and Beverage company; 2. The effect of DAR on the financial performance of IDX Food and Beverage companies; 3. The effect of DER on the financial performance of IDX Food and Beverage companies. Food and Beverages companies are one of the sectors of manufacturing companies that continue to experience growth over time.The results of this study indicate that debt policy as measured by the debt to asset ratio and debt to equity ratio simultaneously has a positive and significant effect on the financial performance of food and beverage companies on the IDX. This shows that the use of proportional debt will further improve the company's financial performance; Debt to asset ratio has a negative and significant effect on the financial performance of food and beverage companies on the IDX. This shows that the lower the company's DAR ratio, the more it will improve the company's financial performance; Debt to equity ratio has a positive and insignificant effect on the financial performance of food and beverage companies on the IDX. This shows that the better the company's DER ratio, the more the company's financial performance will improve but not significantly.

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Journal Info

Abbrev

sigmajeb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Economic and Business dengan ISSN 2614-140X adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari dalam cakupan ekonomi dan bisnis yang dikhususkan untuk publikasi hasil-hasil penelitian empirik maupun penelitian kepustakaan dalam bidang ekonomi dan ...