PENGARUH TRANSAKSI PIHAK BERELASI, SIZE, SALES, GROWTH TERHADAP KINERJA PERUSAHAAN

Abstract

This study aims to test the impact of the related parties transaction, the size, the sales, and the growth to the companies performance, in this study, the companies performance is meansured by the Return On Asset (ROA). The type of this study quantitative. For collecting the samples, the study applies the purposive sampling that is collecting the samples by determining the criteria. Therefore, the study collects 400 samples form 80 manufacturing companies in 2014-2018. In this study, there are 20 outlier data, so the previous collected data are 400 samples become 380 samples. The outlier data is unique, they are different sice they have extreme value which are too big or too small. The method or this analysis is the multiple linier regression with SPPS program. The result of this study show that the releted parties transaction does not impact significantly to the companies performance. The size give negative and significant impact to the companies performance. The sales gives positive and significan impact to the companies perfoemance. The growth does not impact significantly to the companies performance.
Keywoards: the related parties transaction, the size, the sales, the growth