PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN ASET SEBAGAI VARIABEL PEMODERASI

(STUDI EMPIRIS SEKTOR PERDAGANGAN DAN JASA NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018)

  • Kadek Ayu Laksmita Universitas Hindu Indonesia
  • Ni Komang Sumadi Universitas Hindu Indonesia
  • I Putu Fery Karyada Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v1i2.972
Keywords: Keywords: liquidity, leverage, company financial performance, management assets

Abstract

The purpose of this research to find influence of liquidity and leverage on the financial performance with management assets as moderating variabel of trade and non financial service sector in Indonesia Stock Exchange in 2016 to 2018. Data analysis technique used is multiple linear regression analysis and sample using purposive sampling technique and obtained 78 companies in each year. The results of showed liquidity, leverage, and management assets simultaneously affect on the financial performance. Partially liquidity had a positive effect on financial performance. As for leverage variable had a significant negative effect on financial performance. In this research also shows the role of management assets is not able to moderate the influence of liquidity on the financial performance. Management assets also not be able to moderate the influence of leverage on the financial performance. 

Published
2020-10-20
How to Cite
Laksmita, K., Sumadi, N., & Karyada, I. P. (2020). PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN ASET SEBAGAI VARIABEL PEMODERASI. Hita Akuntansi Dan Keuangan, 1(2), 1-28. https://doi.org/10.32795/hak.v1i2.972
Issue
Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Section
Articles

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