Jurnal Paradigma Akuntansi
Vol 3, No 3 (2021): Juli 2021

Faktor-Faktor Yang Mempengaruhi Financial Performance Pada Perusahaan Manufaktur Di BEI

Felicia Suryanto, Lukman Surjadi (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
10 Nov 2021

Abstract

The purpose of this research is to obtain empirical evidence about the effects of financial leverage, firm size, and dividend policy on financial performance in manufacturing industries listed in Indonesian Stock Exchange in 2016-2018. This research used 40 samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial statements and annual reports. This research data was processed using EViews 11. The result of this research shows that financial leverage and dividend policy have a significant effect on financial performance, while firm size does not has a significant effect on financial performance. Suggestions for the next study is to add another independent variables 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 ...