PENGARUH LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP FINANCIAL PERFORMANCE

Main Article Content

Lifia Nanda Revata
Tony Sudirgo

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of
Leverage, Firm Size, and Liquidity on Financial Performance in manufacturing
companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This
research used 76 samples and 228 data from manufacturing companies selected by
purposive sampling method. The data in this research were inputted and calculated
using the Microsoft Excel program and processed using the Eviews 10 program. The
results of this study indicate that liquidity has a significant negative effect on financial
performance, leverage has a nonsignificant negative effect on financial performance,
and firm size has a nonsignificant positive effect on financial performance.

Article Details

Section
Articles

References

Ajija, S. R., & dkk. (2011). Cara Cerdas Menguasai Eviews. Jakarta: Salemba Empat.

Akuba, H. A. (2019). PENGARUH CURRENT RATIO DAN DEBT TO EQUITY

RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN

MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA.

SiMAK, 17(01), 33.

Anjela., Sjahruddin, H., & Hasman, E. (2020). PENGARUH LIKUIDITAS

TERHADAP KINERJA KEUANGAN DI MODERASI PROFITABILITAS

PADA PERUSAHAAN JASA SUB SEKTOR PROPERTY & REAL ESTATE

YANG TERDAFTAR DI BURSA EFEK INDONESIA . NIAGAWAN, 9(02),

Anggraeni, M. D. P., & Sulhan, M. (2020). Pengaruh Profitabilitas, Likuiditas, dan

Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel

Moderasi. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), 11(1), 100-

Ardhefani, H., Pakpahan, R., & Djuwarsa, T. (2021). The effect of CR and DER on

ROA incompaniessubsector of cosmetics and households. Indonesian Journal of

Economics and Management, 1(02), 341-351.

Armalinda. (2019). Pengaruh Rasio Likuiditas Terhadap Kinerja Keuangan Ditinjau

Dari Return On Assets (ROA) Pada PT. Matahari Putra Prima Tbk Di Bursa Efek Indonesia. Jurnal Media Wahana Ekonomika, 16(02), 111-118.

doi:10.31851/3411

Bui, N. T. H. (2017). THE IMPACT OF FINANCIAL LEVERAGE ON FIRM

PERFORMANCE: A CASE STUDY OF LISTED OIL AND GAS

COMPANIES IN ENGLAND. International Journal of Economics, Commerce

and Management, 5(6), 477-485. Retrieved from http://ijecm.co.uk/

Lukman, H., & Tanuwijaya, H. (2020). The Effect of Financial Performance and

Intellectual Capital on Firm Value with CSR as a Mediating Variable in Banking

Industry. Advances in Economics, Business and Management Research, volume

, p. 252-258. Proceedings of the Ninth International Conference on

Entrepreneurship and Business Management (ICEBM 2020).

David, W., & Prima, S. D. (2019). Faktor-Faktor Yang Mempengaruhi Financial

Performance Pada Perusahaan Manufaktur Di BEI. Jurnal Multiparadigma

Akuntansi, 1(04), 1123.

Dewi, M. A. P., & Candradewi, M. R. (2018). Pengaruh Pertumbuhan Perusahaan Dan

Profitabilitas Terhadap Struktur Modal Dan Nilai Perusahaan. E-Jurnal

Manajemen Unud, 7(8), 4385–4416.

Emanuel, R., & Rasyid, R. (2019). Pengaruh Firm Size, Profitability, Sales Growth, dan

Leverage terhadap Firm Value pada Perusahaan Manufaktur yang Terdaftar di

BEI pada Tahun 2015-2017. Jurnal Multiparadigma Akuntansi, 1(2), 468-476.

Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23.

Badan Penerbit Universitas Diponegoro

Iqbal, U., & Usman, M. (2018). Impact of Financial Leverage on Firm Performance .

SEISENSE Journal of Management, 1(02), 71-78. doi:10.33215

Mohammad, Y., Najib, F., & Mosab, T. (2019). The Impact of Liquidity on Firms’

Performance: Empirical Investigation from Indian Pharmaceutical Companies.

Academic Journal of Interdisciplinary Studies, 8(03), 213. doi:10.36941/ajis2019-0019

Putri, M. C., & Dermawan, E. S. (2020). FAKTOR - FAKTOR YANG

MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN

MANUFAKTUR. Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 469-

Rahmawati., Honggowati, S., & Supriyono, E. (2014). The Effect of Corporate Social

Responsibility on Financial Performance with Real Manipulation as a

Moderating Variable. International Journal of Management, Economics and

Social Sciences, 3(2), 59-78.

Rambe, I., Arif, M., & Tupti, Z. (2021). Pengaruh Current Ratio, Debt Equity Ratio, dan

Total Asset Turnover, terhadap Return On Asset yang Terdaftar di Bursa Efek

Indonesia. Jurnal Riset Akuntansi dan Bisnis, 21(02), 149.

Siti, U., & Sonang, S. (2019). PENGARUH RASIO LIKUIDITAS, SOLVABILITAS,

DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PT UNIHOME

LESTARI. Jurnal Ilmu dan Riset Manajemen, 8(6), 2.

Spence, M. (1973). Job Market Signaling. Quarterly Journal of Economics, 87, 355-

Suci, A., & Nasib. (2019). PENGARUH FIRM SIZE DAN LEVERAGE RATIO

TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN

PERTAMBANGAN. Jurnal Wira Ekonomi Mikroskil, 9(1), 13.

Sugiyono. (2017). Statistika untuk penelitian. Bandung: Alfabeta.

Utami, W. B., & Pardanawati, S. L. (2016). PENGARUH LIKUIDITAS,

SOLVABILITAS, DAN MANAJEMEN ASET TERHADAP KINERJA

KEUANGAN PADA PERUSAHAAN GO PUBLIK YANG TERDAFTAR

DALAM KOMPAS 100 DI INDONESIA. JURNAL AKUNTANSI DAN PAJAK,

(01), 65.

Windy., & Lukman, H. (2023). The Role Of Managerial Ownership As Moderation On

Factors Affecting Debt Policy In Companies With Large Market Capitalization

In Indonesia. International Journal of Application on Economics and Business.

Vol. 1 (2), pp. 57-68.

Wufron. (2017). Pengaruh Ukuran Perusahaan Terhadap Kinerja Keuangan Serta

Implikasinya Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang

Terdaftar Di Bursa Efek Indonesia. Jurnal Wacana Ekonomi, 16(03), 143.

Similar Articles

1 2 > >> 

You may also start an advanced similarity search for this article.