Analisa Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaaan  Barang Sektor Konsumen Non-Primer IDX-IC Periode 2019- 2021

Juan Carlos Pangestu; Phebyana Margaretha

doi:10.33395/owner.v8i1.1822

Authors

Juan Carlos Pangestu Universitas Bunda Mulia (UBM) , Program Studi Akuntansi
Phebyana Margaretha Universitas Bunda Mulia (UBM) , Program Studi Akuntansi

DOI:

10.33395/owner.v8i1.1822

Keywords:

leverage, likuiditas, ukuran perusahaan, struktur aktiva, working capital turnover, kinerja keuangan

Abstract

Business development continues to increase from year to year in Indonesia due to technological developments, changes in market share and changes in sales models due to the pandemic in 2019. The company's financial performance is used to measure the level of success in running a business to make a profit. Every company strives to continuously improve its company's performance in order to generate profits and be able to survive in the midst of changing times. This study aims to examine the effect of leverage, liquidity, company size, asset structure and Working Capital Turnover on financial performance in companies in the Non-Primary Consumer Idx-Ic sector for the 2019-2021 period. Sampling was carried out using a purposive sampling technique. This type of research uses descriptive statistical tests and multiple linear regression methods. The object of this study is the financial statements of the Non-Primary Consumers sector Idx-Ic for the period 2019-2021. The results of the study show that the five independent variables above which are used to see the effect on financial performance have an influence and the research model is feasible to use.

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