FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR

Abstract

The purpose of this research is to obtain empirical evidence the influence of leverage, firm size, sales growth, liquidity and tangibility towards financial performancein manufacturing companies listed in Indonesia Stock Exchange from period 2015 – 2017. This research used purposivesampling method with total sampel 50 manufacturing companies that have been selected with certain criteria with 150 total data in three year. Data processed with SPSS version 23. The result of research shows that firm size and liquidity has positive significant influence towards financial performance, tangibility has negative significant influence towards financial performance, leverage and sales growth has no significant influence towards financial performance.