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

doi:10.46576/wjs.v3i2.4582

Penulis

Desnita Mawarni Simamora Universitas Dharmawangsa
Ilham Ramadhan Nasution Universitas Dharmawangsa
Zuliana Zulkarnaen Universitas Dharmawangsa

DOI:

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

Kata Kunci:

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

Abstrak

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

Referensi

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