分析流动性、公司规模和良好的公司治理对财务绩效的影响

Hendra Galuh Febrianto, Amalia Indah Fitriana, Budi Rohmansyah
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引用次数: 1

摘要

今天,公司绩效的测量对于管理层评估公司绩效和规划未来目标非常重要。收集各种信息,以便对所进行的工作进行控制和核算。这样做是为了在公司的所有业务流程中实现效率和有效性。研究的目的是确定流动性是否对财务绩效有影响,确定公司规模对财务绩效的影响,确定良好的公司治理对财务绩效的影响。使用的研究方法是使用2018-2020年期间财务报表形式的二手数据进行定量研究,并使用有目的抽样的抽样技术。本研究的人口是一家基础和化学工业子行业的制造公司,样本总数为23个样本。采用SPSS 23版软件进行多元线性回归分析。运用SPSS的研究结果得出流动性和机构所有权对财务绩效没有影响,而公司规模对财务绩效有影响。
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Analisis liquidity, firm size dan good corporate governance terhadap financial performance
Today, the measurement of company performance is very important for management to evaluate the company's performance and plan future goals. Various information is collected so that the work carried out can be controlled and accounted for. This is done to achieve efficiency and effectiveness in all business processes of the company. The purpose of the study is to determine whether liquidity has an effect on financial performance, to determine the effect of firm size on financial performance and to determine the effect of good corporate governance on financial performance. The research method used is quantitative research using secondary data in the form of financial statements for the 2018-2020 time period and the sampling technique using purposive sampling. The population in this study is a manufacturing company in the basic and chemical industry sub-sector with a total sample of 23 samples. The analytical technique used is multiple linear regression analysis using SPSS version 23 software. The results of research using SPSS obtained results that liquidity and Institutional Ownership have no effect on financial performance, while firm size affects financial performance.
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