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Wenny A. Ginting

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Open access Aug 2026

Financial Statements Disclosure and Leverage on Financial Performance of Consumer Goods Manufacturing Companies in Indonesia

This study aims to analyze the effects of the level of financial statement disclosure (Disclosure Index) and Leverage, proxied by the Debt-to-Equity Ratio (DER), on financial performance, proxied by Return on Assets (ROA), in consumer goods companies listed on the Indonesia Stock Exchange for the period 2021–2024. This...

Winovel Novano Takasingking, Wenny A. Ginting, Dominikus Andreo Maryadi · 0 citations

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