Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur

Abstract

The purpose of this study was to analyze the effect of leverage, intellectual capital, firm size and managerial ownership on financial performance on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples that can be found in this study were 47 companies using purposive sampling techniques. The technique for processing data uses multiple regression analysis using Eviews application version 10.0 and Microsoft Excel 2016. Simultaneously leverage, intellectual capital, firm size and managerial ownership together there is an influence on financial performance. Partially the results of this study indicate that leverage has a negative influence on financial perormance. While intellectual capital and firm size have no positive effect on financial performance. And managerial ownership has no negative effect on financial performance.