Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 18 No. 12 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Articles

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

Published 2025-06-13

Keywords

  • Audit Quality,
  • Financial Performance,
  • Institutional Ownership,
  • Profitability,
  • Sustainable Growth
Copyright Notice

How to Cite

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

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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References

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