PENGARUH LIKUIDITAS, LEVERAGE, FIRM SIZE, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN

Main Article Content

Sari Ayu Awal
Viriany Viriany

Abstract

In this study, the purpose is to determine the effect of liquidity, leverage, firm size, and
also capital structure on the financial performance of manufacturing companies. For
the sample of this study amounted to arround 185 manufacturing companies, there is
have on the Indonesia Stock Exchange (IDX) during the period of 2017-2019, and also
using the purposvie sampling method, also with the application program named of
Eviews-12. The final test result of this study indicate that liquidity and capital structure
have a significant and negative effect on financial performance. Meanwhile, leverage
and firm size do not have effect on financial performance.

Article Details

Section
Articles

References

Lestari, H. S., & Dewi, R. (2016). Pengaruh Financial Leverage Terhadap Kinerja

Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia.

Jurnal Manajemen Bisnis-Kompetensi. 11(1), 57-67.

Mohammad, H. S., & Bujang, I. (2020). Capital Structure And Financial Performance :

Evidance From Three Malaysian Industries. International Journal Of Business And

Society. 21(3), 1153-1171.

Lestari, W. D., & Yulianawati, E. (2015). Pengaruh Good Corporate Governance Dan

Leverage Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur Yang

Terdaftar Di BEI Tahun 2011-2012). Jurnal Ilmu Dan Riset Akuntansi. 19(2), 127-

Utama, A. C., & Muid, A. (2014). Pengaruh Current Ratio, Debt Equity Ratio, Debt

Asset Ratio, dan Perputaran Modal Kerja terhadap Return on Asset pada

PerusahaanManufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012.

Journal Of Accounting, 3(2), 1-13.

Jensen., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency

Costsand Ownership Structure. Journal of Financial Economics, 3(4), 305-360.

Hanie, U. P., & Saifi, M. (2018). Pengaruh Rasio Likuiditas dan Rasio Leverage

Terhadap Harga Saham. Jurnal Administrasi Bisnis, 58(1), 95-102.

Handayani, R. (2018). Pengaruh Return On Assets (ROA), Leverage, dan Ukuran

Perusahaan Terhadap Tax Avoidance pada Perusahaan Perbankanyang Listing di

BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1), 72-84.

Dahlia, C. (2018). Pengaruh Struktur Modal, Ukuran Perusahaan, Likuditas Terhadap

Kinerja Keuangan Yang Dimoderasi Inflasi. Jurnal Muara Ilmu Ekonomi dan Bisnis,

(2), 494-502.

Anggraeni, D. (2015). Pengaruh Current Ratio, Quick Ratio, Debt to Equity Ratio, dan

Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Akuntansi dan Keuangan,

(2), 41-60.

Silalahi, A. C., & Ardini, L. (2017). Pengaruh Pengungkapan Corporate Social

Responsibility, Leverage dan Ukuran Perusahaan Terhadap Kinerja Keuangan.

Jurnal Ilmu Dan Riset Akuntansi. 6(8), 1-17.