PENGARUH LIKUIDITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN
The Effect of Liquidity, Leverage, Sales Growth, and Firm Size on the Financial Performance of Mining Sector Companies
DOI:
https://doi.org/10.59896/gara.v19i2.209Keywords:
liquidity, leverage, sales growth, firm size, financial performanceAbstract
This study aims to partially analyze the effect of liquidity, leverage, sales growth, and firm size on financial performance. The object of this study is mining sector companies listed on the Indonesia Stock Exchange in the period 2020–2022. The method used in this study is quantitative, with purposive sampling technique as a method of selecting samples based on certain criteria, so that 63 companies were obtained as research samples. The statistical analysis used includes the Normality test, multicollinearity, heteroscedasticity, autocorrelation test, determination coefficient test, F test and t test. Data analysis uses multiple linear regression analysis. Based on the research objectives which aim to analyze the effect of Liquidity, Leverage, Sales Growth, and Firm Size on Financial Performance, the results of the study show that liquidity has no effect on financial performance. Meanwhile, leverage has a significant negative effect on financial performance. On the other hand, sales growth does not show any effect on financial performance, while firm size has a positive and significant effect on financial performance.
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