Faktor-Faktor Yang Mempegaruhi Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Abstract

This study aims to analyze the effect of Debt To Equity Ratio and Firm Size on Company Financial Performance (ROA) (Case Study in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange). The samples in this study were 9 automotive sub-sector companies listed in Indonesia with Purposive Sampling method for the period 2014 - 2019. Based on the results of statistical analysis, it can be concluded that the DER partially has a significant effect on the Financial Performance (ROA) of the Automotive Sub-Sector Companies under study. This is evidenced by using the t test with a significant value of 0.009 <α 0.05 and the value of t count is [- 2,731]> t table [2,008]. So it can be concluded that DER has a significant effect on Financial Performance (ROA). Based on the results of statistical analysis, it can be concluded that Firm Size partially affects the Financial Performance (ROA) of the Automotive Sub-Sector Companies under study. This is evidenced by using the t test with a significant value of 0.001 <α 0.05 and the value of t count is [-3.580]> t table [2.008]. So it can be concluded that Firm Size has a significant effect on Financial Performance (ROA). Simultaneously, DER and Firm Size affect the Financial Performance (ROA) of the Automotive Sub-Sector Companies studied. This is evidenced by using the f test with a significant value of 0.000 ftabel [3,18]. This can also be seen from the R Squere value of 0.342 or 34.2% and is influenced by other variables that have not been studied at 65.8%.