Published: 2024-06-26
Analisis Fundamental Mikro dan Struktur Kepemilikan Terhadap Kinerja Keuangan dengan Struktur Modal, Manajemen Laba, Karateristik Perusahaan sebagai Variabel Intervening pada Perusahaan Perbankan
DOI: 10.35870/ljit.v2i2.2732
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Abstract
The purpose of the research activity is to determine and analyze the financial performance of banking companies on the Indonesia Stock Exchange from 2013 and 2018. A quantitative descriptive approach is used as a research method for secondary data, respectively for each independent and dependent variable. Where the independent variables are: Micro fundamentals, Ownership Structure, Capital Structure, Profit Management, Company Characteristics, and the dependent variable is: Financial Performance. Data is taken from financial reports and also the IDX website (www.idx.co.id). Banking companies on the IDX were involved in this research from 2013 to 2018. A sample of 5 banking companies was taken for analysis, using random sampling. From the results of the analysis, there is only one independent variable that has a significant effect on the dependent variable, and the remaining independent variables do not have a significant effect on financial performance.
Keywords
Micro Fundamentals ; Ownership Structure ; Capital Structure ; Earnings Management ; Company Characteristics ; Financial Performance
Article Information
This article has been peer-reviewed and published in the LANCAH: Jurnal Inovasi dan Tren. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 2 No. 2 (2024)
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Section: Articles
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Published: %750 %e, %2024
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/ljit.v2i2.2732
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Reinatto Yakobus Pati Agon Atakelan
Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia
Hwihanus
Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia
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