TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 3, November 2014, Hlm. 1-22

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

RUDI SETIADI TJAHJONO

STIE Trisakti
rudi@stietrisakti.ac.id

 

PDF File

Official URL:
http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The study aimed at investing the factors that affect financial performance of manufacturing companies listed at Indonesia Stock Exchange. Financial performance measure by return on assets in this study. There are seven variables that used to be independent variable such as leverage, liquidity, age, size, inventory period, accounts payables period and accounts receivables period. The study sample consisted of all listed manufacturing companies consistently during research period 2010-2012 which count 97 manufacturing companies. Purposive sampling method is used in this research, therefore there are a few criteria used in the selection of the sample. First, listing during research period consistently 2010-2012, use Rupiah currency and has period end at fiscal year December. The data collected was analysis by statistical techniques such as T-test and Multiple regression was used to determine factor affecting financial performance. This study use SPSS 19 as test equipment. The research finding can be summarized as follows. First, three variables have statistically effect on financial performance. Those variables are age, size and accounts payables period. Second, four variables haven’t statistically effect on financial performance. Those variables are leverage, liquidity, inventory period, and accounts receivables period.

Keyword :Financial Performance, Return on Assets, Leverage, Liquidity, Age, Size, Inventory Period, Accounts Payables Period, Accounts Receivables Period
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team