KINERJA KEUANGAN DIPENGARUHI STRUKTUR MODAL, PERTUMBUHAN PENJUALAN, CORPORATE SOCIAL RESPONSIBILITY, DIMODERASI UKURAN PERUSAHAAN

Abstract

This study aims to determine the effect of Capital Structure, Sales Growth, and Corporate Social Responsibility on Financial Performance with Company Size as a Moderating variable in Food and Beverage Subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The population in this study was all Food and Beverage Subsector companies listed on the IDX for the 2020-2024 period, totaling 98 companies. The sampling technique used was purposive sampling with a total of 60 data samples. The analysis used was panel data regression analysis and to test the research hypothesis, Eviews 12 was used. The results of this study indicate that capital structure has a positive effect on financial performance. While sales growth has a negative effect on financial performance. Corporate Social Responsibility has also been shown to have a negative effect on financial performance. In addition, company size weakens the effect of capital structure on financial performance. However, company size has been shown to strengthen the effect of sales growth on financial performance. Company size has also been shown to strengthen the effect of Corporate Social Responsibility on financial performance. From the research results, a coefficient of determination (R²) was also obtained with a value of 0.605605, meaning that the contribution of all independent variables in explaining the dependent variable was 60.56%, while the remaining 39.44% was explained by other variables not examined in this study.