Jurnal Paradigma Akuntansi
Vol. 5 No. 4 (2023): Oktober 2023

FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Tampubolon, Anita Octrani (Unknown)
Iskak, Jamaludin (Unknown)



Article Info

Publish Date
02 Nov 2023

Abstract

The purpose of this study was to empirically prove the effect of operating cash flow, leverage, liquidity and firm size on financial performance in manufacturing companies that are officially listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. Based on the criteria that have been set, 71 manufacturing companies have been selected as samples for this research using a purposive sampling method. The method of analysis used in this study is multiple linear regression using EViews version 12 and Microsoft Excel 2016. The results obtained from this study indicate that ther effect of leverage is a positive and significant on financial performance, while operating cash flow and liquidity have a positive and significant effect. not significant on financial performance and variable firm size has a negative and insignificant effect on 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 ...