Prasetia, Maftuhin Agung (2025) Pengaruh Tingkat Efisiensi dan Leverage Terhadap Kinerja Keuangan Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2019 - 2023. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini diarahkan untuk memahami sejauh mana efisiensi operasional dan struktur pendanaan berbasis utang membentuk capaian keuangan perusahaan pada subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia selama 2019–2023. Pengukuran efisiensi dilakukan melalui indikator OER, COGS, dan TATO, sedangkan DAR dan DER digunakan untuk menggambarkan leverage. Kinerja keuangan ditaksir melalui return on assets (ROA) dan return on equity (ROE). Analisis dilakukan menggunakan pendekatan kuantitatif berbasis data sekunder dari laporan keuangan 17 perusahaan yang dipilih melalui purposive sampling, menghasilkan total 85 unit observasi. Pengujian model memanfaatkan Structural Equation Modeling—Partial Least Squares (SEM- PLS) dengan dukungan perangkat lunak SmartPLS 4. Hasil evaluasi model menunjukkan bahwa efisiensi berpengaruh negatif secara signifikan terhadap kinerja keuangan lonjakan beban biaya dan melemahnya produktivitas aset langsung menekan profitabilitas. Sebaliknya, leverage tidak menunjukkan pengaruh yang signifikan terhadap profitabilitas, menandakan bahwa fluktuasi tingkat utang belum cukup kuat untuk mengubah performa keuangan sepanjang periode studi. Secara keseluruhan, efisiensi biaya muncul sebagai penentu paling dominan dalam membentuk hasil keuangan pada subsektor makanan dan minuman dalam konteks penelitian ini.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Tingkat Efisiensi, Leverage, Kinerja Keuangan, Perusahaan Makanan dan Minuman, Bursa Efek Indonesia |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200068 Maftuhin Agung Prasetia |
| Date Deposited: | 09 Jul 2026 05:23 |
| Last Modified: | 09 Jul 2026 05:23 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/45019 |
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