Pengaruh Earning Per Share, Leverage, Opini Audit, dan Pertumbuhan Penjualan Terhadap Kinerja Perusahaan

Pada Perusahaan Infrastruktur Yang Terdaftar Pada Bursa Efek Indonesia 2022-2024

Authors

  • Sherly Jeane Universitas Kristen Indonesia
  • Melinda Malau
  • Rutman Lumbantoruan

Abstract

This study aims to analyse the influence of Earnings Per Share, Leverage, Audit Opinion, and Sales Growth on business performance.   The research included 44 infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, resulting in 132 observational data points obtained using selective selection.   The utilised analytical method was multiple linear regression.   The results demonstrate that Earnings Per Share (significance value of 0.046) and Sales Growth exert a positive and substantial impact on firm performance, with coefficients of 0.0325 and a significance level of 0.014, respectively.   Concurrently, Leverage and Audit Opinion exert negligible impact.   All four independent variables simultaneously have a significant impact on company success (Wald chi-square = 11.43; significance = 0.022).   These findings validate the importance of sales growth in improving performance and indicate that traditional financial indicators and audit assessments do not consistently have a significant individual impact.   These results are advantageous for management, investors, and regulators.

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Published

2026-03-16

How to Cite

Jeane, S., Malau, M., & Lumbantoruan, R. (2026). Pengaruh Earning Per Share, Leverage, Opini Audit, dan Pertumbuhan Penjualan Terhadap Kinerja Perusahaan : Pada Perusahaan Infrastruktur Yang Terdaftar Pada Bursa Efek Indonesia 2022-2024 . Journal Sustainable Accounting and Disclosure, 2(1), 60–79. Retrieved from https://ejournal.uki.ac.id/index.php/jsad/article/view/7464

Issue

Vol. 2 No. 1 (2026): JOURNAL SUSTAINABLE ACCOUNTING AND DISCLOSURE(JSAD)

Section

Articles