Pengaruh Firm Size Dan Leverage Terhadap Financial Performance Pada Perusahaan Indonesia Sektor Perbankan

Zulkifli Z; Alvina Zhang; Fitria Sari Ayu

doi:10.47709/jebma.v3i3.2863

Authors

Zulkifli Z STIE Tuah Negeri
Alvina Zhang
Fitria Sari Ayu STIE Tuah Negeri

DOI:

https://doi.org/10.47709/jebma.v3i3.2863

Keywords:

Firm Size, Leverage, Financial Performance, Return on Asset

Abstract

Abstrak: Financial performance merupakan analisis yang dilakukan untuk melihat sejauh mana suatu perusahaan telah menerapkan dengan menggunakan kaidah-kaidah pelaksanaan keuangan secara baik dan benar. Tujuan penelitian ini adalah untuk mengetahui pengaruh firm size dan leverage terhadap financial performance perusahaan perbankan Indonesia periode 2018–2023. Teknik analisis data yang digunakan adalah analisis regresi linier kemudian menggunakan software SPSS dan EViews. Jumlah sampel sebanyak 37 perusahaan. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif signifikan terhadap financial performance. Sedangkan firm size tidak berpengaruh terhadap financial performance.

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