IMPLIKASI STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN LQ45 BEI TAHUN 2016-2018

Lutfi Alfiyanti, M. Agus Sudrajat, Anny Widiasmara

Abstract


Companies are always required to improve their performances. The performance is related to the company's financial performance that will be assessed by investors. This study aims to provide empirical evidence regarding the Capital Structure, Current Ratio, Company Size affects the Company's Financial Performance LQ45 companies IDX for 2016-2018. The data used is secondary data which is downloaded at www. .idx.co.id and ICMD on an annual basis and the Company Annual Report LQ 45 Indonesia Stock Exchange. The purposive sampling technique is 33 companies that fit the criteria. The analysis technique uses multiple linear regression. The results of this study indicate that the Capital Structure has an effect on Financial Performance, while Current Ratio has an effect on Financial Performance. Moreover, Company Size has an effect on Financial Performance.
Keywords: Capital Structure, Current Ratio, Company Size, Financial Performance

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