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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Rysha Mulyadi
Sekolah Tinggi Ilmu Ekonomi “KBP” Padang
Economics, Econometrics & Finance

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PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Renil Septiano; Rysha Mulyadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.185

Abstract

This study aims to examine the effect of liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance in companies in the otomotiver from 2017-2021. The method of determining the sample used was purposive sampling. The sample used was 9 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, using Eviews 9.0 software. Partially liquidity (CR) had a significant negative effect on financial performance (ROA). Whereas company size (Ln Total Assets) did not have a significant effect on financial performance (ROA).
Co-Authors Septiano, Renil