Jurnal Paradigma Akuntansi
Vol 3, No 1 (2021): Januari 2021

Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan

Diana Emalusianti, Sufiyati (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
08 Apr 2021

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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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...