Jurnal Paradigma Akuntansi
Vol 2, No 2 (2020): April 2020

PENGARUH FINANCIAL LEVERAGE, FIRM SIZE DAN FREE CASH FLOW TERHADAP FINANCIAL PERFORMANCE

Veronika Crecentia Quan, Ardiansyah (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)



Article Info

Publish Date
09 Apr 2020

Abstract

The purpose of this research is to obtain empirical evidence about the effects of financial  leverage,  firm  size,  andfree cash  flowonfinancial  performancein  manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 69samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 10. The result of this research shows that financial leverage has a significant effect on financial performance, while firm size and free cash flow does not have a significant effect on financial performance. Suggestions for the next study is to add another independent variables to be able to strengthen the ability of independent variables in explaining the dependent variable, such as intellectual capital, company age, and liquidity.

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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 ...