PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN OPERATING EFFICIENCY RATIO TERHADAP KINERJA KEUANGAN PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI

VINA AYU NAAFILAH, . (2026) PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN OPERATING EFFICIENCY RATIO TERHADAP KINERJA KEUANGAN PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, likuiditas, dan operating efficiency ratio (OER) terhadap kinerja keuangan perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2018–2024. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling sehingga diperoleh 90 data pengamatan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi EViews 13. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) dan likuiditas yang diproksikan dengan Current Ratio (CR) berpengaruh positif dan signifikan terhadap kinerja keuangan. Sementara itu, Operating Efficiency Ratio (OER) yang diproksikan dengan BOPO berpengaruh negatif dan signifikan terhadap kinerja keuangan. Hasil penelitian ini menunjukkan bahwa perusahaan perlu menjaga keseimbangan struktur modal, mempertahankan likuiditas, dan meningkatkan efisiensi operasional agar kinerja keuangan perusahaan dapat meningkat secara optimal. ***** This study aims to analyze the effect of capital structure, liquidity, and operating efficiency ratio (OER) on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2018–2024 period. This study employed a quantitative method using a purposive sampling technique, resulting in 90 observations. Data analysis was conducted using panel data regression with the assistance of EViews 13 software. The results indicate that capital structure, proxied by the Debt to Equity Ratio (DER), and liquidity, proxied by the Current Ratio (CR), have a positive and significant effect on financial performance. Meanwhile, the Operating Efficiency Ratio (OER), proxied by BOPO, has a negative and significant effect on financial performance. The findings suggest that companies need to maintain an optimal capital structure, preserve liquidity, and improve operational efficiency in order to enhance financial performance optimally.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ratna Anggraini, SE., M.Si., Ak., CA. ; 2). Surya Anugrah, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 33746 not found.
Date Deposited:	13 Jul 2026 03:30
Last Modified:	13 Jul 2026 03:30
URI:	http://repository.unj.ac.id/id/eprint/66549

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