摘要：Abstract: This study investigated the influence of financial ratios on company’s performance in Malaysia and Indonesia F&B industry period 2011 – 2018. The samples generated 37 F&B companies and 12 F&B companies listed on Bursa Malaysia and Indonesia Stock Exchange respectively. By using multiple regression analysis for panel data, the study revealed that CR and DER had no influence on ROA, while TAT and NPM had positive effect on ROA. Also, CR and DER had no influence on ROE in Malaysia F&B industry, but then, these variables had positive effect on ROE in Indonesia F&B industry. While TAT and NPM had positive effect on ROE. This paper is expected to provide beneficial information to related parties to take better consideration on the actual variables having significant effect on company’s ROA and ROE. This paper is also academically expected to be a beneficial reference for further research development.
其他摘要：Abstract: This study investigated the influence of financial ratios on company’s performance in Malaysia and Indonesia F&B industry period 2011 – 2018. The samples generated 37 F&B companies and 12 F&B companies listed on Bursa Malaysia and Indonesia Stock Exchange respectively. By using multiple regression analysis for panel data, the study revealed that CR and DER had no influence on ROA, while TAT and NPM had positive effect on ROA. Also, CR and DER had no influence on ROE in Malaysia F&B industry, but then, these variables had positive effect on ROE in Indonesia F&B industry. While TAT and NPM had positive effect on ROE. This paper is expected to provide beneficial information to related parties to take better consideration on the actual variables having significant effect on company’s ROA and ROE. This paper is also academically expected to be a beneficial reference for further research development.
关键词：F&B Industry; financial ratios; company’s performance; Indonesia; Malaysia.
其他关键词：F&B Industry; Debt to Equity Ratio; Current Ratio; Net Profit Margin; Total Asset Turnover; Return on Equity; Return on Asset.
