PENGARUH PROFITABILITAS, SUSTAINABLE GROWTH, AUDIT QUALITY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL PERFORMANCE(Studi Empiris Pada Sektor Transportasi dan Logistik tahun 2022–2024 di Bursa Efek Indonesia)

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Anita Dian Pasaribu
Carla Sucita
Caroline
Elva Rohani Alya Stephany Sianturi
Melinda Malau

Abstract

This study aims to examine the effect of profitability, sustainable growth, audit quality, and institutional ownership on financial performance. The research population was determined using a purposive sampling method, resulting in a total of 102 observations. The analytical techniques employed include descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing, with data processed using EViews version 12. The data were obtained from the annual reports of the selected companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, which were accessed via www.idx.co.id. The results indicate that profitability, sustainable growth, audit quality, and institutional ownership each have a positive and significant effect on financial performance. Furthermore, these variables collectively influence financial performance significantly.

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PENGARUH PROFITABILITAS, SUSTAINABLE GROWTH, AUDIT QUALITY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL PERFORMANCE(Studi Empiris Pada Sektor Transportasi dan Logistik tahun 2022–2024 di Bursa Efek Indonesia). (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 18(12), 141-150. https://doi.org/10.2324/qy8fkx55

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