ADE DWI PUTRI HAREFA Primary Author mixed material bibliography BEKASI Universitas Satya Negara Indonesia 2025 id Indonesia

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This study aims to analyze the influence of risk management implementation on financial performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The study aims specifically investigates the influence of the Current Ratio (CR), Debt to Asset Ratio (DAR), and Business Risk (BRISK) on Return on Equity (ROE) This is a quantitative study using secondary data derived from the annual financial reports of food and beverage companies listed on the IDX during the 2020–2024 period. The sampling technique used is purposive sampling, with a total sample of 40 company data points. The independent variables in this study are Current Ratio (CR), Debt to Asset Ratio (DAR), and Business Risk (BRISK), while the dependent variable is Return on Equity (ROE). Multiple linear regression analysis is employed to determine the influence of each independent variable on the dependent variable.. Partially, the Debt to Asset Ratio (DAR) has a significant effect on Return on Equity (ROE), while the Current Ratio (CR) and Business Risk (BRISK) have no significant effect. Simultaneously, the three independent variables have a significant on financial performance as measured by Return on Equity (ROE).. ADE DWI PUTRI HAREFA Akuntansi CURRENT RATIO return on equity Debt To Asset Ratio Business Risk AKA 2025 Institutional Repository USNI Universitas Satya Negara Indonesia 002 AKA 2025 8250196 Perpustakaan USNI Kampus B (SKRIPSI) 002 AKA 2025 PENGARUH PENERAPAN MANAJEMEN RESIKO TERHADAP KINERJA KEUANGAN PERUSAHAAN MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020 – 2024 4244 2025-09-04 17:12:44 2025-09-23 17:53:25 machine generated