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All Journal Jurnal Paradigma Akuntansi
Diana Emalusianti, Sufiyati
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Diana Emalusianti, Sufiyati
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.406 KB) | DOI: 10.24912/jpa.v3i1.11511

Abstract

This research aims to provide empirical evidence regarding influence of leverage, assets tangibility, firm size, liquidity and working capital turnover towards financial perfomance in the manufacturing company basic and chemical industry sub sectors listed in Indonesian Exchange Stock (IDX) in 2016-2018. This research uses 90 samples of manufacturing companies basic and chemical industry sub sectors selected using purposive sampling method with certain criteria with a three-year period. Data used in this research is a secondary data. The data processing in this study uses the program EViews ver. 10.0. T test result shows that, leverage and assets tangibility have negative significant effect towards financial perfomance firm size have positive significant towards financial performance. liquidity, and working capital turnover do not have a significant effect towards financial performance.
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