Az- Zahra, Primetta Juwita (2025) PENGARUH LEVERAGE, AKTIVITAS, LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN RITEL YANG TERDAFTAR PADA BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.
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Abstract
ABSTRAK Studi ini bertujuan untuk mengevaluasi dampak leverage, aktivitas, dan likuiditas terhadap kinerja keuangan perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI), dengan mempertimbangkan ukuran perusahaan sebagai variabel moderasi. Metode yang digunakan adalah pendekatan kuantitatif dengan menggunakan data sekunder yang bersumber dari laporan keuangan 25 perusahaan ritel selama periode 2020 hingga 2023. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA). Temuan ini mengindikasikan bahwa pemanfaatan utang dalam mendukung kegiatan operasional berperan dalam meningkatkan kinerja keuangan perusahaan, demikian pula dengan pengelolaan aset yang efisien dan efektif. Kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya juga mencerminkan kestabilan finansial yang berkontribusi positif terhadap kinerja keuangan. Ketika ukuran perusahaan dimasukkan sebagai variabel moderasi, hasilnya membuktikan bahwa ukuran perusahaan berperan dalam memperkuat dampak leverage dan likuiditas terhadap kinerja keuangan, namun justru melemahkan pengaruh aktivitas terhadap kinerja tersebut. Kata Kunci: kinerja keuangan; rasio keuangan; ritel ABTRACT This research aims to analyze the effect of leverage, activity, and liquidity on the financial performance of retail companies listed on the Indonesia Stock Exchange (IDX), using company size as a moderating variable. This study uses a quantitative approach with secondary data in the form of financial statements of retail companies with a period range of 2020-2023. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the use of debt to support operational activities can improve financial performance, as well as effective and efficient asset management. In addition, the company's ability to meet its short-term obligations shows financial stability that can support the company's financial performance. When company size is added as a moderating variable, the results show that company size can strengthen the effect of leverage and liquidity on financial performance, but company size weakens activity on financial performance. Keywords: financial performance; financial ratio; retail
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Departement of Management | ||||||||
| Depositing User: | miss primetta juwita az-zahra | ||||||||
| Date Deposited: | 12 Jun 2025 03:21 | ||||||||
| Last Modified: | 12 Jun 2025 03:21 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/37388 |
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