Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 2 (2026): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH NILAI TUKAR TERHADAP KINERJA KEUANGAN PERUSAHAAN MULTINASIONAL

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  • Haddad Alwi Sitorus,
  • Muhammad Fikri Pohan,
  • Khaidar Rahmaini Jamila
Haddad Alwi Sitorus
Universitas Islam Negeri Sumatera Utara
Muhammad Fikri Pohan
Universitas Islam Negeri Sumatera Utara
Khaidar Rahmaini Jamila
Universitas Islam Negeri Sumatera Utara

Published 2026-01-17

Keywords

  • indonesia

How to Cite

PENGARUH NILAI TUKAR TERHADAP KINERJA KEUANGAN PERUSAHAAN MULTINASIONAL. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 2951-2960. https://cibjournal.com/index.php/musytari/article/view/6692

Abstract

Currency exchange rates are one of the macroeconomic
factors that have a significant influence on the activities and financial
performance of multinational companies. Changes in exchange rates
can affect revenues, operational costs, and the value of assets and
liabilities of companies operating across countries. This research aims
to analyze the influence of exchange rate fluctuations on the financial
performance of multinational companies. The research method used is
a quantitative approach with analysis of secondary data obtained from
the financial reports of multinational companies listed on the capital
market during a certain period. Financial performance is measured
using profitability ratios and liquidity ratios, while exchange rates are
measured based on changes in foreign currency exchange rates against
domestic currency. The data analysis technique used is multiple linear
regression. The research results are expected to show that exchange
rate fluctuations have a significant influence on the financial
performance of multinational companies. It is hoped that this research
can contribute to company management in formulating exchange rate
risk management strategies and become a reference for further
research in the field of international business finance.
Keywords: exchange rate, financial performance, multinational
companies, international  

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