The purpose of this research is to determine the effect of leverage, liquidity, tangibility, sales growth on firm performance of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The samples used in this research were 83 manufacturing companies each year selected by purposive sampling technique. The instrument used to obtain secondary data was carried out by observing the financial statements of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The analytical method used is multiple regression analysis with Eviews seri 10. The results of this research indicate leverage and tangibility has a negative effect and significant on firm performance. Sales growth has a positif effect dan significant while liquidity has a positive effect but unsignificant on firm performance.
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