What Factors Affect a Company's Financial Health?

In Indonesia, business development is currently increasing, especially for food and beverage companies, one of which is a company that is seen to be growing, over time, economic development has resulted in many food and beverage companies present in Indonesia. There is competition between food and beverage companies to highlight the quality of optimal service. Therefore, the development of the company is determined by the condition of the company's financial statements. Food and beverage (F&B) companies in Indonesia in 2022 experienced relatively strong industrial growth. The purpose of this study was to determine the effect of company size, sales growth, and growth opportunities on financial health in food & beverage companies 2022-2024. The sample companies in this study are food & beverage companies listed on the Indonesia Stock Exchange between 2022-2024 (Umi, 2022). The research sample for 3 years after the purpose sampling stage obtained 105 observations. This research method uses quantitative descriptive. The data analysis technique used is multiple linear regression analysis. The results of this study reveal that partially company size and sales growth do not affect financial health. Growth opportunities have an impact on financial health, and simultaneously it was found that company size, sales growth and growth opportunities have an impact on financial health.