Analisis Struktur Hutang dan Likuiditas terhadap Kinerja Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

Abstract

This research aims to analyse and know the influence of Short-Term Debt, Long Term Debt, Total Deht to Assets, Total Debt to Equity, and Liquidity on Company Performance with Company Size as a moderating variable on manufacturing companies of consumer goods industry listed in the Indonesia Stock Exchange 2018-2021 period

The populations of this research are manufacturing companies of consumer goods industry rector which consist of 47 companies. The sampling selection is conducted with purposive sampling method, therefore 38 sampies are obtained. The data analysis method in this research war carried out using panel data terting, data processing was carried out uring the EViews program.

The results of this research showed that partially and simulamcously Short-Term Deht (STD), Long-Term Debt (LTD), and Total Deht to Assets (TDTA) have a significant effect on Company Performance. Company Size can moderate the effect of Short-Term Debt. Long-Term Deht. Total Debt to Asset, Tonal Deht is Equity, and Liquidity an Company Performance.