Jurnal Pusat Manajemen
Vol. 2 No. 1 (2025): Juni

Determining Company Financial Performance: Analysis of Liquidity, Leverage, and Company Size (Literature Review on Financial Management)

Idrus, Mohammad Reihan (Unknown)
Alfasyah , Muhammad Afga (Unknown)



Article Info

Publish Date
26 Jun 2025

Abstract

Previous or relevant research is crucial in research or scientific articles because it provides a basis for strengthening theories and explaining the phenomenon of relationships or influences between various existing variables. This article conducts a study on the determination of a company's financial performance by analyzing factors such as liquidity, leverage, and company size. Through this literature research, several important findings were found: first, liquidity is proven to have a significant effect on a company's financial performance; second, leverage also has an impact on a company's financial performance; and third, company size does not show a significant effect on a company's financial performance. Thus, these results provide deeper insight into the factors that influence a company's financial performance, although company size does not seem to play a major role as previously thought. Further analysis is needed to further explore why company size does not show a significant effect

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Journal Info

Abbrev

PUSMAN

Publisher

Subject

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

Description

Jurnal Pusat Manajemen is a scientific journal published four times a year. The purpose of this scientific journal is to improve the quality of management science for researchers, students, practitioners, and management science observers. Jurnal Pusat Manajemen accepts the results of studies and ...