FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN LOGAM DAN SEJENISNYA
648-655
pdf

Keywords

receivable turnover
liquidity
solvency
company size

How to Cite

Agustina, L., Solikah, M. ., & Widiawati, H. S. . (2022). FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN LOGAM DAN SEJENISNYA . Prosiding Seminar Nasional Manajemen, Ekonomi Dan Akuntansi, 7(1), 648–655. Retrieved from https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/2067

Abstract

The purpose of this study was to examine the effect of receivables turnover, liquidity, solvency, and firm size on the financial performance of the metal business and related products listed on the IDX, either separately or simultaneously. This study uses a quantitative methodology and multiple linear regression analysis with SPSS version 23. Based on the results of the study, accounts receivable turnover, solvency, and firm size partially have no effect on the company's financial performance, while liquidity partially has a significant effect. Furthermore, accounts receivable turnover, liquidity, solvency, and firm size all have an impact on financial performance at the same time. This research is focused on the metals sub-sector and related sub-sectors and uses the latest data for 2018 to 2021.

pdf

References

B.I. Indeks Manufaktur Cepat : Triwulan II. Jakarta; 2020.

Fahmi I. Analisis Kinerja Keuangan. Alfabet. Bandung; 2012.

Praptiwi W. Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, dan Perputaran Aktiva Tetap Terhadap Profitabilitas Pada Perusahaan Manufaktur Pada Sektor Industri Dasar & Kimia Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019. J Krisnadwipayana Akun dan Bisnis. 2021;8(2).

Fahmi I. Analisis Laporan Keuangan. Handi D, editor. Alfabeta; 2018.

Diana L, Osesoga MS. Pengaruh likuiditas, solvabilitas, manajemen aset, dan ukuran perusahaan terhadap kinerja keuangan. J Akun Kontemporer. 2020;12(1):20–34.

Widiyawati SL, Masyhad, Inayah NL. Pengaruh Rasio Profitabilitas, Solvabilitas, Likuiditas dan Aktivitas Terhadap Kinerja Keuangan Perusahaan Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018. Akun UBHARA J. 2021;1(1):82–90.

Widiastari PAGWY. Pengaruh Profitabilitas, Arus Kas Bebas, dan Ukuran Perusahaan terhadap Nilai Perusahaan. 2018;23:957–81.