PENGARUH EFISIENSI OPERASIONAL, PENGELOLAAN PERSEDIAAN, MODAL KERJA DAN PENDANAAN UTANG TERHADAP KINERJA KEUANGAN

Abstract

This study aims to discuss the effect of Operational Efficiency, Inventory Management, Working Capital, and Debt Funding on Financial Performance in technology sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 - 2024. This type of research is quantitative research. The data sources used are secondary data and sampling by purposive sampling. The number of samples in this study is 8 out of 47 technology sector companies. Data analysis used is multiple linear regression with prerequisites for classical assumption tests and hypothesis tests, namely the t test to determine the independent variables partially and the F test simultaneously, with a significance level of 5%. The results of the study show that Operational Efficiency 3,856 > 2,030 sig 0,000 < 0.05 and Working Capital 2,958 > 2,030 sig 0,006 < 0.05 have a significant positive effect on Financial Performance, while Inventory Management has a significant negative effect -5,233 < -2,030 sig 0,000 < 0.05 and Debt Funding has no effect or 0.596 < 2,030. Simultaneously, the variables of Operational Efficiency, Inventory Management, Working Capital, and Debt Funding have a positive and significant effect on Financial Performance with the results of 7,373 > 2.64 sig 0,000 < 0.05.