Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi

PENGARUH STRUKTUR MODAL, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN STRUKTUR ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA

Salimah, Salimah (Unknown)
Wijayanti, Anita (Unknown)
Masitoh, Endang (Unknown)



Article Info

Publish Date
16 May 2020

Abstract

This study aims to determine the effect of the capital structure, liquidity, independent commissioners and assets structure on financial performance. The sample in this study is a building construction sector company listed on the Indonesia Stock Exchange for the period 2013 - 2017 with a total of 36 samples. The type of research used is quantitative research. The sampling technique used was purposive sampling with certain criteria, the data analysis technique used was multiple linear regression. The results of the t test show that the variables of capital structure and independent commissioners have a significant and significant effect on financial performance, while the liquidity variable and assets structure have no significant and no significant effect on financial performance. The test results of the coefficient of determination indicate that the independent variable can affect the dependent variable by 28.2% while 71.8% is influenced by other variables.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...