Jurnal Paradigma Akuntansi
Vol. 8 No. 4 (2026): Oktober 2026

ANALISIS FAKTOR INTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS

Bella Maurice Tan (Unknown)
Liana Susanto (Unknown)

Article Info

Publish Date
05 Oct 2026

Abstract

The purpose of this research is to determine the effect of leverage, liquidity, and firm size on the financial performance of consumer non-cyclicals companies listed on IDX for the period of 2022-2024. This research used the secondary data and used 96 companies as a sample of this research which has been selected by purposive sampling method. The data in this research has been processed by SPSS version 30. The results of this research showed that leverage and firm size have an impact on financial performance, and while liquidity does not have an impact on financial performance. The findings imply that companies need to manage debt effectively and optimize asset utilization to improve financial performance.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...