Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan

Diana Emalusianti, Sufiyati

Abstract


This research aims to provide empirical evidence regarding influence of leverage, assets tangibility, firm size, liquidity and working capital turnover towards financial perfomance in the manufacturing company basic and chemical industry sub sectors listed in Indonesian Exchange Stock (IDX) in 2016-2018. This research uses 90 samples of manufacturing companies basic and chemical industry sub sectors selected using purposive sampling method with certain criteria with a three-year period. Data used in this research is a secondary data. The data processing in this study uses the program EViews ver. 10.0. T test result shows that, leverage and assets tangibility have negative significant effect towards financial perfomance firm size have positive significant towards financial performance. liquidity, and working capital turnover do not have a significant effect towards financial performance.


Keywords


leverage; assets tangibility; firm size; financial performance.

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DOI: http://dx.doi.org/10.24912/jpa.v3i1.11511

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