PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

Abstract

This research aimed to examine the effect of mechanism of profitability, leverage, and firm size on financial performance. Moreover, the population was 100 go public companies of Kompas index. While profitability was referred to Net Profit Margin (NPM), leverage was referred to Debt to Equity Ratio (DER), firm size was referred to Size, and financial performance was referred to Return On Asset (ROA). The research was quantitative. The results of this study discuss descriptive statistical analysis, classic assumption tests, data analysis methods, and hypothesis testing. Furthermore, the data collection technique used purposive sampling, in whice the sampel was based on criteria given. In line with, there were 118 financial statements observations from 59 companies as the sample Additionally, the data analysis technique used multiple linear regression with SPSS 25. The research result concluded that profitability had a positive effect on financial performance of go public companies. On the other hand. Leverage did not affect financial performance of go public companies. Likewise, firm size did not affect financial performance of go public companies.
Keywords: financial performance, profitability, leverage, firm size.