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...
Main Authors: | , |
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Format: | Article |
Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2020-01-01
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Series: | Jurnal Akuntansi Kontemporer |
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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. |
first_indexed | 2024-03-11T20:31:50Z |
format | Article |
id | doaj.art-ee72ba750c1f4ef6a8aee08f05e4f513 |
institution | Directory Open Access Journal |
issn | 2085-1189 2685-9971 |
language | English |
last_indexed | 2024-03-11T20:31:50Z |
publishDate | 2020-01-01 |
publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
record_format | Article |
series | Jurnal Akuntansi Kontemporer |
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 |
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