Jurnal Paradigma Akuntansi
Vol 1, No 4 (2019): Oktober 2019

Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

Olivia Christina, Tony Sudirgo (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)



Article Info

Publish Date
16 Sep 2019

Abstract

The purpose of research is to obtain empirical evidence about the impact of solvency, liquidity and size to firm performance with dividend policy as intervening variable on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used 35 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the path analysis model. The results of this research are solvency have positive and significant effect, liquidity have positive and insignificant effect, and size have positive and significant effect on dividend policy. Dividend policy have positive and significant effect on firm performance. Dividend policy able to mediate the effect of solvency and liquidity to firm performance meanwhile, dividend policy unable to mediate the effect of size to firm performance

Copyrights © 2019






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 ...