PENGARUH LEVEREGE, LIKUIDITAS, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BURSA EFEK INDONESIA PERIODE 2018-2022

Desnita Mawarni Simamora, Ilham Ramadhan Nasution, Zuliana Zulkarnaen

Abstract


This research analyzes the financial performance of transportation and logistics companies on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, especially using the Return on Assets (ROA) ratio. Data shows that this industry experienced significant performance fluctuations during the COVID-19 pandemic, which caused a drastic decline in ROA in 2020. This research method uses a quantitative approach with multiple linear regression analysis to assess the influence of the leverage variable (Debt to Asset Ratio/DAR) , liquidity (Current Ratio/CR), and company size (Firm Size) on financial performance (ROA). The results of the descriptive analysis show that the variables leverage, liquidity and company size have a significant influence on ROA. The results of the F test state that the three independent variables simultaneously have a significant effect on financial performance. Partially, liquidity and company size have a significant positive effect on ROA, while leverage does not show a significant effect. This research provides important insights for company management in efforts to improve financial performance in the future

Keywords


Financial Performance; Return on Assets (ROA); Leverage; Liquidity; Company Size;Transportation and Logistics;Indonesian Stock Exchange (BEI).

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References


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DOI: https://doi.org/10.46576/wjs.v3i2.4582

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