Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)

Pengaruh Ukuran Perusahaan, Leverage, Dan Likuidtas Terhadap Kinerja Keuangan

Adinda Nilawati (Universitas Esa Unggul)
Ai Hendrani (Universitas Esa Unggul)



Article Info

Publish Date
11 Mar 2024

Abstract

Financial performance describes how well a company's financial performance is when it meets its objectives and utilizes its resources well in using assets to generate and collect profits. The purpose of this study was to determine the effect of firm size, leverage, and liquidity on the financial performance of insurance that has gone public in Indonesia from 2016 to 2022. This research model uses a causality design and uses panel data regression analysis with secondary data. Eviews 12 software is used to measure the data. The sample was selected using a purposive sampling approach and included 56 insurance financial statement data of 18 companies from 2016 to 2022. Based on the findings, financial performance is simultaneously influenced by firm size, leverage, and liquidity. Firm size and leverage partially have no impact on financial performance, while liquidity partially has an impact on financial performance.

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...