Veronica, M. Sienly (2015) Analysis of Factors Affecting Financial Performance in Maintaining Existence of Small and Medium Companies. In: The 12th Ubaya International Annual Symposium on Management, 13-15 March 2014, Makassar.
|
Text
Analysis of Factors Affecting Financial Performance.pdf - Published Version Download (11Mb) | Preview |
Abstract
Small and medium companies are companies that can sustain the economy of Indonesia. It can be seen that when the monetary crisis, small and medium companies can survive and thrive, especially small and medium companies engaged in the field of trade, services and investment. In order for the existence of small and medium companies can be maintained and can be improved, the researchers wanted to find out and analyze the factors that affect the financial performance of small and medium companies because by knowing and analyzing these factors, it can be known what factors affect the financial performance of small and medium companies so that small and medium companies may pay attention to these factors in improving its financial performance. In this study, the sampling technique used is probabilistic sampling with simple random sampling method to obtain 54 companies listed with medium size on the Indonesia Stock Exchange on the sub-sectors of trade, services and investment with the observation period from 2009 to 2012. Research variables used in this study are the independent variables consisting of the current ratio (CR), inventory turnover ratio, total asset turnover (TATO), debt to equity ratio (DER), firm size and firm age and the dependent variable is the financial performance measured by return on assets ratio (ROA). The method used to perform hypothesis testing is multiple linear regression. The results of the hypothesis testing is current ratio (CR), inventory turnover, total asset turnover (TATO), debt to equity ratio (DER), firm size and firm age impact the financial performance of the company simultaneously, while partially only current ratio (CR), inventory turnover and the size of the companies that give effect to the company's financial performance. Based on the results of hypothesis testing in general small and medium companies need to consider all the factors that impact the company's financial performance as current ratio (CR), inventory turnover ratio, total asset turnover (TATO), debt to equity ratio (DER), the size of the firm and age of the firm, in particular small and medium companies should pay more attention to the current ratio (CR), inventory turnover and the size of the company in improving the company's financial performance and maintain the company's existence.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | small and medium companies, financial performance and the existence of the company. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 14 Jan 2016 02:53 |
| Last Modified: | 14 Jan 2016 02:53 |
| URI: | http://repository.maranatha.edu/id/eprint/18135 |
Actions (login required)
 |
View Item |
