JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN
The objective of this research is to test’s and analyzed wheather capital structure, firm age, firm size, asset tangibility, growth opportunities, asset turnover, and sales growth influence to financial performance. Listed manufacturing companies at Indonesian Stock Exchange from period 2010 to 2012 were examined. One hundred one companies meet the criteria and we analyzed descriptive statistic, residual normality test, outlier test, classical assumption test, and multiple regression were performed to test the hypothesis. The conclusion shows that capital structure, and asset tangibility influence to financial performance. Firm age, firm size, growth opportunities, asset turnoverand sales growth not influence to financial performance.Keyword :Financial Performance, Capital Structure, Firm Age, Firm Size, Asset Tangibility, Growth Opportunities, Asset Turnover, and Sales Growth.