Abstract
This study aims to analyze the effect of tangibility, growth opportunity, firm age and capital structure on firm performance with capital structure as intervening variables in manufacturing companies in the sub-sector of goods and consumption listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique in this study uses the purposive sampling method. The research method used was quantitative research with a sample of 14 Food and Beverage companies listed on the Indonesia Stock Exchange. The analysis used is the path analysis using SPSS version 23. The results showed that growth opportunities and firm age had an effect on company performance. While tangibility and capital structure have no effect on company performance. Capital structure cannot mediate the relationship between tangibility and firm performance. Capital structure cannot mediate the relationship between growth opportunity and firm performance. Capital structure cannot mediate the relationship between Firm Age and Firm Performance.
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