JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN)
Vol 12, No 1 (2019): JURAKUNMAN VOL.12 NO.I, JANUARI 2019

THE IMPACT OF CAPITAL STRUCTURE AND FIRM SIZE ON FINANCIAL PERFORMANCE

Tanggor Sihombing (Sekolah Tinggi Ilmu Ekonomi Surya Nusantara)
Zessica Zhou (Unknown)



Article Info

Publish Date
11 Apr 2019

Abstract

This research aims to prove empirically the impact of financial factors related to finacial performance which consist of capital structure and firm size to financial performance using return on asset, return on equity, and current ratio as measurements. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017, as the observation was conducted in said time period. Purposive sampling used with a total sample of 32 companies with 5 years observation period for each company. Total asset, total liability, total equity, current asset, current liability, net income were taken from the companies’ annual report, assessed regarding to some criteria in the regulation and best practice. Data Analysis method used is multiple linear regression analysis. The results showed that capital structure and firm size simulatneously significant in affecting financial performance using return on asset, return on equity, and current ratio as measurements.

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Journal Info

Abbrev

jur1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Jurakunman atau Jurnal akuntansi dan manajemen adalah sebuah jurnal yang didedikasikan untuk dunia ilmu pengetahuan khususnya dalam bidang akuntansi manajemen. Jurnal ini diharapkan akan menjadi wadah bagi para peneliti dan dosen dilingkungan STIE Surya Nusantara maupun dari luar lingkungan ...