PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

Financial performance refers to companies capability which is showed in financial report and used for decision making by stakeholders. The objective of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performanc...

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Main Authors: Lely Diana, Maria Stefani Osesoga
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-01-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2282
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author Lely Diana
Maria Stefani Osesoga
author_facet Lely Diana
Maria Stefani Osesoga
author_sort Lely Diana
collection DOAJ
description Financial performance refers to companies capability which is showed in financial report and used for decision making by stakeholders. The objective of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performance. The object in this research were manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2015-2018. The sample was selected by using purposive sampling method. The secondary data used in this research was analyzed by using multiple regression method. The result of this research were (1) liquidity have significant effect towards financial performance, (2) solvency does not have effect towards financial performance, (3) management asset have significant effect towards financial performance, (4) firm size does have significant effect towards financial performance.
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spelling doaj.art-ee72ba750c1f4ef6a8aee08f05e4f5132023-10-02T08:14:34ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712020-01-01121203410.33508/jako.v12i1.22821822PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGANLely Diana0Maria Stefani Osesoga1Universitas Multimedia NusantaraUniversitas Multimedia NusantaraFinancial performance refers to companies capability which is showed in financial report and used for decision making by stakeholders. The objective of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performance. The object in this research were manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2015-2018. The sample was selected by using purposive sampling method. The secondary data used in this research was analyzed by using multiple regression method. The result of this research were (1) liquidity have significant effect towards financial performance, (2) solvency does not have effect towards financial performance, (3) management asset have significant effect towards financial performance, (4) firm size does have significant effect towards financial performance.http://journal.wima.ac.id/index.php/JAKO/article/view/2282financial performancefirm sizeliquiditymanagement assetsolvency
spellingShingle Lely Diana
Maria Stefani Osesoga
PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
Jurnal Akuntansi Kontemporer
financial performance
firm size
liquidity
management asset
solvency
title PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
title_full PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
title_fullStr PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
title_full_unstemmed PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
title_short PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
title_sort pengaruh likuiditas solvabilitas manajemen aset dan ukuran perusahaan terhadap kinerja keuangan
topic financial performance
firm size
liquidity
management asset
solvency
url http://journal.wima.ac.id/index.php/JAKO/article/view/2282
work_keys_str_mv AT lelydiana pengaruhlikuiditassolvabilitasmanajemenasetdanukuranperusahaanterhadapkinerjakeuangan
AT mariastefaniosesoga pengaruhlikuiditassolvabilitasmanajemenasetdanukuranperusahaanterhadapkinerjakeuangan