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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 5, November 2013, Hlm. 1-16

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

MEIRYANANDA PERMANASARI

STIE Trisakti
meiryananda@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this study is to obtain empirical evidence about factors that influence financial performance which is indicated with return on equity and return on assets. The indpendent variables used in this study are managerial ownership, board size, outside directors, modal structure, and firm size. Data for this study comprise of the financial ratios calculated from the financial statement and the information from the notes to financial statement of the companies. Population used in this study is manufacturing companies listed in Indonesia Stock Exchange from 2009 until 2011. The technique used to carry out sample is purposive sampling method. Sample used in this study which meet the sampling criteria is 38 manufacturing companies. Datas are analyzed by using multiple linear regression. The results of this study indicate that managerial ownership, board size, and outside directors have no influence toward return on equity while modal structure and firm size have influences toward return on equity. On the other hand board size and outside directors have no influence toward return on assets while managerial ownership, modal structure, and firm size have influences toward return on assets.

Keyword :Return on Equity, Return on Assets, Managerial Ownership, Board Size, Outside Directors, Modal Structure, Firm Size.
 
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