Analisis Likuiditas, Leverage dan Ukuran Perusahaan sebagai Determinasi Kinerja Keuangan Perusahaan (Literature Review)

Devi Linda Fitriya
Widya Ayu Astutik
Rudi Sanjaya

Jurnal Manajemen Kewirausahaan dan Teknologi
Vol. 1 No. 4 (2024): December : Jurnal Manajemen Kewirausahaan dan Teknologi

Company financial performance is one of the important indicators in assessing the sustainability and competitiveness of a company in the market. This study aims to analyze the relationship between liquidity, leverage, and company size on company financial performance based on existing literature. The research method uses a literature review approach that analyzes the results of previous studies from various journals and scientific articles. The review results show that liquidity has a positive relationship with financial performance in conditions where the company is able to manage current assets optimally. Leverage can have a positive or negative effect depending on the proportion of debt to equity, while company size is often associated with operational efficiency and competitiveness. This study provides theoretical insights for managerial decision making in managing financial resources.