Jurnal Paradigma Akuntansi
Vol 2, No 1 (2020): Januari 2020

FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR

Veronica, Rosmita Rasyid (Unknown)



Article Info

Publish Date
08 Jan 2020

Abstract

The purpose of this study is to find out and analyze the influence of Human Capital Efficiency, Capital Employed Efficiency, Structural Capital Efficiency, firm size, and manajerial ownership on firm performance in manufacturing companies listed in Indonesia Stock Exchange from period 2015-2017. The research method used was purposive sampling with a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. The results of the study show that the human capital efficiency, structural capital efficiency, firm size, manajerial ownership do not have a effect on firm performance, while the capital employed efficiency have a positive effect on firm performance.

Copyrights © 2020






Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...