Pengaruh struktur modal dan sales growth terhadap kinerja keuangan perusahaan dengan firm size sebagai variabel moderasi
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Aqamal Haq
Kata Kunci : Capital Structure, Sales Growth, Firm Size, Financial Performance
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2025_SK_SAK_023002105006_Halaman-Judul.pdf | 13 | |
2. | 2025_SK_SAK_023002105006_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
3. | 2025_SK_SAK_023002105006_Surat-Hasil-Similaritas.pdf | 1 | |
4. | 2025_SK_SAK_023002105006_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
5. | 2025_SK_SAK_023002105006_Lembar-Pengesahan.pdf | 4 | |
6. | 2025_SK_SAK_023002105006_Pernyataan-Orisinalitas.pdf | 1 | |
7. | 2025_SK_SAK_023002105006_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
8. | 2025_SK_SAK_023002105006_Bab-1.pdf | 10 | |
9. | 2025_SK_SAK_023002105006_Bab-2.pdf | 31 |
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10. | 2025_SK_SAK_023002105006_Bab-3.pdf | 13 |
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11. | 2025_SK_SAK_023002105006_Bab-4.pdf | 14 |
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12. | 2025_SK_SAK_023002105006_Bab-5.pdf | 3 | |
13. | 2025_SK_SAK_023002105006_Daftar-Pustaka.pdf | 4 | |
14. | 2025_SK_SAK_023002105006_Lampiran.pdf | 5 |
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P Penelitian ini bertujuan untuk menguji secara empiris pengaruh struktur modal dan sales growth terhadap kinerja keuangan perusahaan dengan firm size sebagai variabel moderasi. Metode analisis yang digunakan dalam penelitian ini analisis regresi data panel dengan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 64 perusahaan sektor consumer non-cyclicals yang terdaftar di BEI dan menerbitkan laporan tahunan selama tahun 2021-2023. Hasil penelitian yang telah dilakukan menunjukkan bahwa variabel Struktur Modal memiliki pengagruh negatif dan signifikan terhadap Kinerja Keuangan, Sales Growth memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan, Firm Size memperlemah hubungan antara Struktur Modal terhadap Kinerja Keuangan, Firm Size memperkuat hubungan antara Sales Growth terhadap Kinerja Keuangan.
T This study aims to empirically examine the effect of capital structure and sales growth on corporate financial performance with firm size as a moderating variable. The analysis method used in this research is panel data regression analysis with purposive sampling technique. The sample in this study amounted to 64 companies in the consumer non-cyclicals sector listed on the IDX and published annual reports during 2021-2023. The results of the research that has been done show that the Capital Structure variable has a negative and significant influence on Financial Performance, Sales Growth has a positive and significant effect on Financial Performance, Firm Size weakens the relationship between Capital Structure and Financial Performance, Firm Size strengthens the relationship between Sales Growth and Financial Performance.