International Journal of Application on Economics and Business
Vol. 2 No. 3 (2024): Agustus 2024

FACTORS AFFECTING FINANCIAL PERFORMANCE IN TECHNOLOGY COMPANIES

Fernando, Hanssen (Unknown)
Yanti, Yanti (Unknown)



Article Info

Publish Date
10 Aug 2024

Abstract

The purpose of this study is to examine the effect of independent variables of leverage (as measured by debt to equity ratio [DER]), firm size (as measured by natural logarithm of total assets), and liquidity (as measured by current ratio [CR]) on financial performance (as measured by return on equity [ROE]). The sample in this study was selected using purposive sampling which resulted in 10 technology companies from 21 technology companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period were used as research objects. This study uses a panel data regression model with a Fixed Effect Model (FEM) approach using Eviews version 12 program. Based on the analysis, the results of this study show that firm size has a positive and significant effect on financial performance, while leverage and liquidity have a positive and insignificant effect on financial performance.

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Journal Info

Abbrev

ijaeb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Application on Economics and Business (IJAEB) contains articles on the following topics: Entrepreneurship studies, Business studies, Management studies, Accounting studies, Economics ...