PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

HIDAYAT, RUBEN (2022) PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan industri sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini dilakukan dengan total 54 sampel yang terdiri dari 18 perusahaan industri subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Proses pengolahan data dalam penelitian menggunakan aplikasi Microsoft Excel dan Eviews Ver.12. Hasil penelitian menunjukkan leverage memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan, sedangkan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Implikasi pada penelitian ini adalah diperlukan pengurangan leverage, dan membesarkan ukuran perusahaan, agar kinerja keuangan ikut meningkat dan memberikan sinyal yang baik bagi pihak berkepentingan. Kata Kunci: kinerja keuangan, leverage, ukuran perusahaan ABSTRACT This study sought to ascertain the effects of firm size and leverage on the financial performance of Indonesian food and beverage subsector companies listed on the IDX from 2019 to 2021. This research was conducted with a total of 54 samples consisting of 18 Indonesian food and beverage subsector companies listed on the IDX from 2019 to 2021. The processing of research data uses the Microsoft Excel and Eviews applications version 12.0. The findings demonstrated that firm size had a positive and significant effect on financial performance, while leverage had a negative and significant effect. The findings of this study suggest that in order to improve financial performance, firms must reduce their use of leverage and grow in size, which will send a positive signal to those who are interested. Keywords: financial performance, leverage, firm size, liquidity

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 06 Mar 2024 08:50
Last Modified: 06 Mar 2024 08:50
URI: http://repository.untar.ac.id/id/eprint/43186

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