ANALISIS FAKTOR PENENTU PERFORMA PERUSAHAAN MANUFAKTUR YANG TERCATAT BEI TAHUN 2017-2020
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Abstract
The purpose of this research is to obtain empirical evidence on the influence of
leverage, asset structure, liquidity, company size, non-debt tax shields, and managerial
ownership of the performance of manufacturing companies listed on the Indonesia
Stock Exchange for the period 2017-2020. Sampling in this study used purposive
sampling methods and obtained 48 samples of manufacturing companies listed on the
Indonesia Stock Exchange for the period 2017-2020. The study used the Eviews 12 and
Microsoft Excel 2016 software programs to manage data. The results of this study
showed that leverage and asset structure had a negative influence on the company's
performance, liquidity and non-debt tax shields had no negative influence on the
company's performance while the size of the company and managerial ownership did
not have a positive influence on the company's performance. The implication of this
research is the need to reduce the use of debt to minimize the interest expense of the
debt which will increase the company's profit so as to improve the company's
performance which will provide good information for investors.
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