PENGUKURAN KINERJA PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA
Abstract
This research aim to analyze the factors that determine the company performance. The sample used in this study is the property and real estate companies which is listed on the Indonesia Stock Exchange (IDX) period 2011 to 2017. The independent variable in this study are leverage, liquidity, tangibility, size, and age while the dependent variable is company performance which is viewed from profitability ratio measured by return on asset (ROA) and return on equity (ROE). By using purposive sampling, total of sample in this study are 32 of property and real estate companies. This statistical method used multiple regression analysis that support by E-Views. The result of regression analysis show that size has significant positive effect with performance both measured by return on asset (ROA) and return on equity (ROE). Other variables like leverage, liquidity, tangibility, and age have no significant effect with performance both measured by return on asset (ROA) and return on equity (ROE). Managerial implications of this study suggested that company managers should pay attention to the size to raise company performance.
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Keyword: Performance, Profitability, Leverage, Liquidity, Tangibility, Size, AgeFull Text:
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DOI: http://dx.doi.org/10.33370/prc.v3i0.440
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