Jurnal Akuntansi
Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR

Ayem, Sri (Unknown)
Saefudin, Ahmad (Unknown)

Article Info

Publish Date
30 Dec 2023

Abstract

This study aims to examine the effect of DER, TATO, company sales growth on financial performance (ROA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample in this study amounted to 73 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. This study used purposive sampling technique, which then used the SPSS version 24 application to process data. The result of this research is that DER has a negative effect on the company’s financial performance, TATO has a positive effect on the company’s financial performance, and sales growth has a positive effect on the company’s financial performance.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...