Jurnal Paradigma Akuntansi
Vol. 7 No. 2 (2025): April 2025

FAKTOR-FAKTOR YANG BERKAITAN TERHADAP FINANCIAL PERFORMANCE PADA SEKTOR ANEKA INDUSTRI

Leonardi, Oktavianus (Unknown)
Dermawan, Elizabeth Sugiarto (Unknown)



Article Info

Publish Date
11 Apr 2025

Abstract

The purpose of this research was to find out and find empirical evidence about the relationship of leverage, firm size, and liquidity on financial performance in miscellaneous industrial sectors listed on the Indonesia Stock Exchange in 2019 - 2021. This research uses 25 companies in miscellaneous industrial sectors and the samples were selected through a purposive sampling technique with a non-parametric test. Data processing techniques uses the spearman rank correlation test which is processed using SPSS version 25 and Microsoft Excel 2016. The results of this research indicate that leverage is negative correlated, significant, and has a sufficient relationship to financial performance, firm size is positive correlated, insignificant, and has a weakly relationship to financial performance, and liquidity is positive correlated, significant, and has a sufficient relationship to financial performance.

Copyrights © 2025






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 ...