CD Skripsi
Pengaruh Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, Efisiensi Operasional Dan Konservatisme Akuntansi Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)
ABSTRACT
The purpose of this study is to identify and determine the effect of Sales Growth,
Leverage, Company Size, Operational Efficiency, and Accounting Conservatism.
This research was conducted with a quantitative approach and used secondary data
collected from the Annual Report. The population in this study includes all
healthcare sector companies listed on the Indonesia Stock Exchange in 2020-2023.
The number of samples used in this study consisted of 22 companies studied over a
4-year period, totaling 88 observations, by applying the purposive sampling
method. The results of multiple linear regression analysis through the SPSS
Statistic version 25 approach show that leverage and operational efficiency have
effect on financial performance. Meanwhile, sales growth, company size, and
accounting conservatism have no effect on financial performance.
Keywords : Sales Growth, Leverage, Company Size, Operational Efficiency, and
Accounting Conservatism.
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