Pengukuran Daya Tarik Perusahaan Menggunakan Financial Sustainability Dengan Amatan Profitabilitas, Leverage, dan Rasio Pasar
Abstract
Financial sustainability is the ability of a company to maintain its financial capabilities in the long term period. The fundamental goal of this study is to evaluate the impact of profitability, leverage, and market ratio on financial sustainability of companies operating within the non-cyclical consumer goods sector. These companies are listed on the Indonesia Stock Exchange, with the study focusing on the period from 2021 to 2023. The sustainable growth ratio is used to evaluate the financial sustainability of these corporations comprehensively. This study is using quantitative research methodology and secondary data utilized are derived from company’s annual reports and financial statements. Data collected using purposive sampling approach, selecting 86 companies as samples within the period of 2021 to 2023. The data incorporates the application of multiple linear regression methods. This study proves leverage and market ratio have effect on the financial sustainability, while profitability has no effect on financial sustainability.
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