Pengaruh Firm Size, Struktur Modal dan Efisiensi Operasional terhadap Kinerja Keuangan dengan Likuiditas sebagai Variabel Moderasi pada Sektor Barang Baku

Dzaki, Muhammad (2026) Pengaruh Firm Size, Struktur Modal dan Efisiensi Operasional terhadap Kinerja Keuangan dengan Likuiditas sebagai Variabel Moderasi pada Sektor Barang Baku. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective: This study aims to examine and analyse the relationship between firm size, capital structure and operational efficiency on financial performance, with liquidity as a moderating variable. Design/methodology/approach: This study uses quantitative data, with a sample of raw material companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2025. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software. Findings: The results of this study indicate that the Firm Size variable has a positive but statistically insignificant effect on Financial Performance; Capital Structure has no effect on Financial Performance; Operational Efficiency has a positive but statistically insignificant effect on Financial Performance; and Liquidity has no effect on Financial Performance. Furthermore, Liquidity can amplify the effect of Firm Size on Financial Performance, and Liquidity can amplify the effect of Operational Efficiency on Financial Performance. However, Liquidity cannot amplify the effect of Capital Structure on Financial Performance. Originality/value: This study examines financial performance and other factors such as firm size, capital structure, operational efficiency and liquidity, focusing on companies in the raw materials sector listed on the Indonesia Stock Exchange (IDX). This study includes liquidity as a moderating variable.

Item Type: Thesis (Sarjana (S1))
Uncontrolled Keywords / Kata Kunci: Firm Size, Struktur Modal, Efisiensi Operasional, Likuiditas, Kinerja Keuangan
Subjects: Akuntansi
Akuntansi > Akuntansi Keuangan
Prodi: S1 Akuntansi
Depositing User: Muhammad Dzaki
Date Deposited: 14 Sep 2026 08:49
Last Modified: 14 Sep 2026 08:49
URI: http://repository.stietribhakti.ac.id/id/eprint/2374

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