PENGARUH LEVERAGE, FIRM SIZE, FIRM AGE, SALES GROWTH, BOARD SIZE DAN AUDIT COMMITTEE TERHADAP KINERJA KEUANGAN

Devita Putri  Anggraini; David  Efendi

Devita Putri Anggraini Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
David Efendi Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Keywords: leverage, firm size, firm age, sales growth, board size, audit committee, and financial performance

Abstract

This research examines the effect of: (1) leverage on financial performance, (2) firm size on financial performance, (3) firm age on financial performance, (4) sales growth on financial performance, (5) board size on financial performance, and (6) audit committee on financial performance. The research applies quantitatively. Furthermore, the population consists of LQ45 companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The data collection technique used purposive sampling. In line with that, 29 companies were taken as samples. Therefore, 87 data samples were analyzed. Additionally, the data analysis technique used multiple linear regression. The result indicates that: (1) leverage has a negative effect on financial performance, (2) firm size has a negative effect on financial performance, (3) firm age has a positive effect on financial performance, (4) sales growth has a negative effect on financial performance, (5) board size has a positive effect on financial performance, and (6) audit committee does not affect financial performance.