Pengaruh Debt To Equity Ratio, Arus Kas, Dan Ukuran Perusahaan Terhadap Kinerja Keuanga Di Bursa Efek Indonesia
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Institusion
Universitas Darma Persada
Author
Adinda Mulia Ari, Rahayu
Subject
657.48 Analitycal Accounting, Financial Accounting/Akuntansi Analitik, Akuntansi Keuangan
Datestamp
2019-04-10 10:21:08
Abstract :
Penelitian ini bertujuan untuk memperoleh dan memberikan bukti empiris tentang pengaruh debt to equity ratio¸ arus kas, dan ukuran perusahaan terhadap kinerja keuangan. Debt to equity ratio yaitu berbadingan antara total hutang dengan total ekuita, arus kas diukur dengan rasio perubahan arus kas operasi, ukuran perusahaan diukur dengan logaritma natural total aset, dan kinerja keungan diukur dengan rasio profitabilita yaitu return on asset. Populasi yanng digunakan dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pad periode 2013-2017. Pemilihan data pada penelitian ini menggunakan metode purposive sampling dan menghasilkan sampel 52 perusahaan dengan total 260 observasi. Analisis data menggunakan metode regresi. Hasil pada penelitian ini membuktikan bahwa debt to equity ratio berpengaruh negatif dan signifikan terhada kinerja keuangan, arus kas berpengaruh positif dan tidak signifikan terhadap kinerja keuangan, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan. Kata Kunci : debt to equity ratio, arus kas, ukuran perusahaan, kinerja keuangan This study aims to obtain and provide empirical evidence about the effect of debt to equity ratio¸ cash flow, and company size on financial performance. Debt to equity ratio is the difference between total debt and total equity, cash flow is measured by the ratio of changes in operating cash flows, the size of the company is measured by the natural logarithm of total assets, and financial performance is measured by the profitability ratio that is return on assets. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2013-2017. Data selection in this study uses purposive sampling method and produces a sample of 52 companies with a total of 260 observations. Data analysis using regression method. The results of this study prove that debt to equity ratio has a negative and significant effect on financial performance, cash flow has a positive and insignificant effect on financial performance, and firm size has a positive and significant effect on financial performance. Keywords : debt to equity ratio, cash flow, company size, financial performance
Penelitian ini bertujuan untuk memperoleh dan memberikan bukti empiris tentang pengaruh debt to equity ratio¸ arus kas, dan ukuran perusahaan terhadap kinerja keuangan. Debt to equity ratio yaitu berbadingan antara total hutang dengan total ekuita, arus kas diukur dengan rasio perubahan arus kas operasi, ukuran perusahaan diukur dengan logaritma natural total aset, dan kinerja keungan diukur dengan rasio profitabilita yaitu return on asset. Populasi yanng digunakan dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pad periode 2013-2017. Pemilihan data pada penelitian ini menggunakan metode purposive sampling dan menghasilkan sampel 52 perusahaan dengan total 260 observasi. Analisis data menggunakan metode regresi. Hasil pada penelitian ini membuktikan bahwa debt to equity ratio berpengaruh negatif dan signifikan terhada kinerja keuangan, arus kas berpengaruh positif dan tidak signifikan terhadap kinerja keuangan, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan. Kata Kunci : debt to equity ratio, arus kas, ukuran perusahaan, kinerja keuangan This study aims to obtain and provide empirical evidence about the effect of debt to equity ratio¸ cash flow, and company size on financial performance. Debt to equity ratio is the difference between total debt and total equity, cash flow is measured by the ratio of changes in operating cash flows, the size of the company is measured by the natural logarithm of total assets, and financial performance is measured by the profitability ratio that is return on assets. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2013-2017. Data selection in this study uses purposive sampling method and produces a sample of 52 companies with a total of 260 observations. Data analysis using regression method. The results of this study prove that debt to equity ratio has a negative and significant effect on financial performance, cash flow has a positive and insignificant effect on financial performance, and firm size has a positive and significant effect on financial performance. Keywords : debt to equity ratio, cash flow, company size, financial performance
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