CD Skripsi
Determinan Kinerja Keuangan Perusahaan Dari Sisi Akuntansi Dan Non Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019- 2021)
ABSTRACT
This study aims to examine the determinants of company financial performance from
an accounting and non-accounting perspective (case studies on manufacturing
companies listed on the IDX for 2019-2021). The population used in this study are all
manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-
2021. The sampling technique used purposive sampling technique in order to obtain
a sample that met the criteria of 49 companies with a total of 147 observations. The
data analysis technique used was panel data regression analysis. This study uses
Eviews12 to analyze data. The results of this study indicate that the audit committee
variable has a positive effect on financial performance, while working capital
turnover, cash turnover, inventory turnover, the board of directors and independent
commissioners have no effect on financial performance.
Keywords: Financial Performance, Working Capital Turnover, Cash Turnover,
Inventory Turnover, Board of Directors, Independen Commissioner, Audit Committee
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