Jurnal Paradigma Akuntansi
Vol. 4 No. 3 (2022): Juli 2022

Pengaruh Financial Leverage, Capital Structure, Liquidity, Dan Sales Growth Terhadap Financial Performance




Article Info

Publish Date
30 Jul 2022

Abstract

The purpose of this study is to examine the effect of financial leverage, capitalstructure, liquidity and sales growth on financial performance of manufacturing companieslisted in IDX during 2017-2019 period. This study uses 37 manufacturing companies thathave been selected through purposive sampling method with total of 111 data. The data wasprocessed using EViews 11 SV and Microsoft Excel 2016. Results of F-test showed thatindependent variables simultaneously have significant effect on the dependent variable. The ttest result showed that financial leverage has positive significant effect to financialperformance. Capital structure, liquidity, and sales growth have negative and no significanteffect on financial performance. The implication of this research is the need to increasefinancial leverage which will affect the company’s financial performance and can providegood signal for investors

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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 ...