<![CDATA[This study aims to examine the effect of business risk, capital structure, and asset turnover on company performance. This research uses a descriptive research method with a quantitative approach. The data source consists of financial statements of companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The sample was selected using purposive sampling, resulting in 41 companies as the final sample. The variables in this study consist of company performance (Y), proxied by Return on Assets (ROA); business risk (X1), proxied by Business Risk (BRISK); capital structure (X2), proxied by Debt to Equity Ratio (DER); and asset turnover (X3), proxied by Total Asset Turnover (TATO). The data were analyzed using panel data regression with EViews 14 Student Version. The selected model was the Fixed Effect Model (FEM). The results show that business risk, capital structure, and asset turnover simultaneously have a significant effect on company performance. Partially, business risk and asset turnover have a significant effect, while capital structure has no significant effect on company performance.]]>
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