Financial Investment dan Financial Leverage terhadap Financial Perfomance Perusahaan Consumer Goods

Abstract

Financial Perfomance used to show company’s capabilities for creating profit to fulfill company’s goals.Financial Perfomance can be measured by Return on Equity. This ratio can be used for measuring company’s capability in creating profit by comparing revenue to equity that companies produced This research have purpose aim to determine the influence of Profit Margin, Effectiveness asset, and Financial Leverage on Financial Perfomance. Number of samples are 36 samples by purposive sampling method.Data were collected from website: IDX.co.id and Data were processed by E-Views 11.0. This result of this study shows that Profit Margin and Financial Leverage have positive and not  significant effect on Financial Perfomance.Beside of that, Effectiveness Asset have negative and not significant effect on Financial Perfomance. Kinerja keuangan mampu menunjukkan kemampuan perusahaan dalam menciptakan laba untuk memenuhi tujuan perusahaan.Salah satu cara kinerja keuangan diukur yaitu menggunakan ROE. Rasio tersebut digunakan untuk mengukur kemampuan perusahaan dalam menghasilkan laba dengan membandingkan pendapatan terhadap modal yang dihasilkan perusahaan. Penelitian ini bertujuan melihat pengaruh marjin laba, efektivitas aset, dan financial leverage terhadap financial performance pada perusahaan manufaktur sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2015-2019.Metode yang digunakan dalam menentukan pengaruh variabel independent yaitu regresi data panel menggunakan software e-views 11.0.Hasil penelitian menunjukkan bahwa marjin laba dan financial leverage berpengaruh positif terhadap financial performance. Sedangkan, efektivitas aset berpengaruh negatif terhadap financial performance.