Published: 2024-07-20
Pengaruh Debt to Equity Ratio, Total Assets Turnover, Net Profit Margin, dan Firm Size Terhadap Kinerja Keuangan (Studi Empiris Perusahaan LQ45 Yang Terdaftar di BEI Periode 2019-2022)
DOI: 10.35870/emt.v8i3.2755
Abstract
This study aims to determine the influence of Debt to Equity Ratio, Total Assets Turnover, Net Profit Margin, and Firm Size on financial performance in LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research method used is quantitative research. The sampling technique was conducted using purposive sampling with a total of 79 samples. The data used in this study is secondary data obtained from financial statements on the IDX website (www.idx.ac.id) or the official website of each company. The data analysis method used is multiple regression analysis with the assistance of SPSS version 25. The research results indicate that the variables Total Assets Turnover, Net Profit Margin, and Firm Size significantly influence financial performance, whereas the Debt to Equity Ratio variable does not significantly affect financial performance.
Keywords
Debt to Equity Ratio; Total Assets Turnover; Net Profit Margin; Firm Size; Financial Performance
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 3 (2024)
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Section: Articles
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Published: 2024-07-20
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/emt.v8i3.2755
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Tasyayu Kharisma Hutami, Universitas Muhammadiyah Surakarta,
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia
Nursiam, Universitas Muhammadiyah Surakarta,
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia
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