Pengaruh Free Cash Flow, Leverage, dan Komisaris Independen Terhadap Kinerja Keuangan

Bela Aprilia (Universitas Budi Luhur)

Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi

This study aims to examine the impact of Free Cash Flow, Leverage, and Independent Directors on financial performance of food and beverage companies listed on the Indonesia Stock Exchange during the period 2021–2025.The research employs a quantitative approach with purposive sampling technique.The data is analyzed using multiple linear regression analysis through IBM SPSS Statistics version 19.The findings indicate that Free Cash Flow has a positive and significant effect on financial performance, while Leverage has a negative and significant effect on financial performance.In contrast, Independent Directors do not have a significant effect on financial performance.