DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2024
0000-0003-4509-519XAbstrak
Financial performance is an important indicator in assessing a company's success in managing resources. This study aims to analyze the effect of liquidity ratios, solvency ratios, and activity ratios on financial performance in cigarette industry companies listed on the Indonesia Stock Exchange for the period 2016–2024. This study uses a quantitative method with a descriptive approach and secondary data in the form of annual financial reports of four companies selected using a purposive sampling technique with a total of 35 observations. Data analysis was performed using multiple linear regression, classical assumption tests, partial tests, simultaneous tests, and coefficient of determination tests. The results show that the liquidity ratio has no effect on financial performance, the solvency ratio has a negative effect, while the activity ratio has a positive effect on financial performance. Simultaneously, all three ratios have a significant effect on financial performance. These findings indicate that effective capital structure management and asset utilization play an important role in improving a company's financial performance.
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Financial performance is an important indicator in assessing a company's success in managing resources. This study aims to analyze the effect of liquidity ratios, solvency ratios, and activity ratios on financial performance in cigarette industry companies listed on the Indonesia Stock Exchange for the period 2016–2024. This study uses a quantitative method with a descriptive approach and secondary data in the form of annual financial reports of four companies selected using a purposive sampling technique with a total of 35 observations.
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1. Record Information
| Record Field | Official Record Value |
|---|---|
| ASIA Index Record ID | ASIA-2026-530065 |
| Index Status | VERIFIED & INDEXED |
| Record Type | Scholarly Article |
| Publication Origin | APASIFIC Scholarly Ecosystem |
| Date Submit | 24 Agustus 2026 |
| Date Published | 1 September 2026 |
| Record Version | 1.0 (Canonical Release) |
2. Article Identification
| Field | Details |
|---|---|
| Article Title | DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2024 |
| DOI | 10.5281/zenodo.22217311 |
| Publication Venue / Journal | AJAF - Akuntansi, Audit & Perpajakan |
| ISSN / eISSN | Dalam Antrean |
| Subject Category | Accounting, Auditing & Taxation |
| Document Type / Language | Research Article · English |
3. Author & Research Identity
| Identity Element | Verification Details |
|---|---|
| Authors | Iqlima Azhar, Alisa Afrianti |
| ORCID Registry | |
| Affiliations | Universitas Samudra; Universitas samudra |
| Author Identity Status | ✓ Verified & Provenance Resolved |
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| Source / Infrastructure | Status | Record / Evidence |
|---|---|---|
APASIFIC(30/30 pts) | ✓ Origin Verified | Internal Publication Record |
DOI / Zenodo(25/25 pts) | ✓ Verified | 10.5281/zenodo.22217311 |
Zenodo(15/15 pts) | ✓ Linked | Zenodo ID: 22217311 |
OpenAIRE(15/15 pts) | ✓ Discovered | European Research Graph Record |
ORCID(10/10 pts) | ✓ Connected | 1 Author ID Verified |
Google Scholar(5/5 pts) | ✓ Discoverable | Scholarly Discovery & Citation Observation |
5. ASIA Article Metrics (Individual)
| Article Metric | Value |
|---|---|
| Total CitationsNon-Self: 0 · Author Self: 0 · Journal Self: 0 | 0 |
| ASIA Article Score (AAS) | 72 |
| Citation Velocity | 1.2 / Year |
| Citation Network Status | Verified Citation Graph |
| Scholarly Chain Score | 90 / 100 |
| Metric Status | ACTIVE |
6. Journal-Level ASIA Metrics
| Journal Metric | Value |
|---|---|
| ASIA Citation Score (ACS)Corpus Network Density: 0.0158 | 7.8 |
| ASIA Scholarly Rank (ASR)Prestige-weighted Network Metric | 1.65 |
| ASIA Impact Factor (AIF) | 2.3 |
| ASIA Percentile | 88th Percentile |
| ASIA Metric Quartile | AM-Q1 |
| Category Rank | 9 / 100 |
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DOI
10.5281/zenodo.22217311
VOL 1
EDISI 12
SEP
2026
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Alisa Afrianti1, Iqlima Azhar2*, Ainul Yusna Harahap3, Agustina Nurul Fajriah4. (1 Se). DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2024. AJAF - Akuntansi, Audit & Perpajakan, 1(12). https://doi.org/10.5281/zenodo.22217311
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