Analisis Fundamental Mikro dan Karakteristik Perusahaan Terhadap Kinerja Keuangan DenganNilai Perusahaan Sebgai Variabel Intervining Pada Perusahaan Food & Baverage Yang Terdaftar Di Bursa Efek Indonesia

Yulianto, Dita Gery (2025) Analisis Fundamental Mikro dan Karakteristik Perusahaan Terhadap Kinerja Keuangan DenganNilai Perusahaan Sebgai Variabel Intervining Pada Perusahaan Food & Baverage Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

ABSTRAK Penelitian ini bertujuan menganalisis pengaruh fundamental mikro dan karakteristik perusahaan terhadap kinerja keuangan (ROA, ROE, NPM) pada 20 perusahaan food and beverage terdaftar di BEI periode 2020-2024, serta peran mediasi nilai perusahaan. Penelitian menggunakan desain kuantitatif dengan data sekunder dari laporan tahunan BEI, diproses melalui Partial Least Squares Structural Equation Modeling (PLS-SEM). Sampel dipilih purposive dari 83 populasi, menghasilkan 100 observasi panel. Analisis mencakup uji validitas (loading factor >0,70, AVE >0,50), reliabilitas (CR >0,70, Cronbach’s Alpha >0,80), dan hipotesis via bootstrapping (t-statistik >1,96, p-value <0,05). Hasil menunjukkan fundamental mikro berpengaruh positif signifikan terhadap kinerja keuangan (koefisien 0,257; t=2,515; p=0,012), demikian pula karakteristik perusahaan (koefisien 0,490; t=4,952; p=0,000), dengan R² kinerja keuangan 37,7%. Namun, nilai perusahaan tidak berpengaruh terhadap kinerja keuangan (koefisien 0,013; t=0,339; p=0,735) dan gagal memediasi kedua jalur (H4: koefisien -0,003; p=0,756; H5: koefisien 0,002; p=0,772). Penelitian menyimpulkan bahwa optimalisasi fundamental mikro dan karakteristik perusahaan secara langsung meningkatkan kinerja keuangan, tanpa mediasi nilai pasar yang lebih dipengaruhi pihak eksternal. Kontribusi teoritis memperkuat literatur akuntansi manajemen di sektor food and beverage, sementara implikasi praktis merekomendasikan manajemen pada rasio solvabilitas dan tata kelola untuk efisiensi operasional, mendukung pengambilan keputusan investor di BEI.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Fundamental Mikro, Karakteristik Perusahaan dan Kinerja Keuangan
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222200071 Dita Gery Yulianto
Date Deposited: 08 Jul 2026 02:57
Last Modified: 09 Jul 2026 02:04
URI: http://repository.untag-sby.ac.id/id/eprint/44922

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