Hubungan Current Ratio, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2016

Authors

  • Hartoyo Hartoyo Politeknik Pratama Mulia Surakarta

DOI:

https://doi.org/10.30588/jmp.v8i1.375

Keywords:

Current ratio, Capital structure, Company size, Financial performance

Abstract

This study aims to find out and to analyze the Current Ratio, Capital Structure, and Corporate Size partially affect the Financial Performance of Mining Companies listed on the Indonesian Stock Exchange (BEI) in the period 2014-2016. The sample used is 120 financial statements of mining companies listed in BEI. The method used in sampling is purposive sampling. Data is collected by downloading, recording, researching, and copying information relating to the issues discussed in the study. Data analysis using descriptive statistics, classical assumption test, and multiple linear regression analysis, t-test, and coefficient of determination (R2). The results of this study indicate that current ratio and the size of the company does not affect on financial performance of mining companies on BEI in the 2014-2016, while the capital structure has a significant effect on the financial performance of mining companies on the company’s financial performance.

Author Biography

Hartoyo Hartoyo, Politeknik Pratama Mulia Surakarta

Accounting Department

References

Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. (2004). The relations among environmental disclosure, environmental performance, and economic perform-ance: a simultaneous equations approach. Accounting, organizations and society, 29(5), 447-471.

Angela, & Yudianti, F. N. (2015). Pengaruh Kinerja Lingkungan terhadap Kinerja Finansial dengan Pengungkapan Corporate Social Responsibility (CSR) sebagai Variabel Intervening. Simposium Nasional Akuntansi 18, Medan.

Badan Pusat Statistik (2015). Distribusi Produk Domestik Bruto Seri 2010 Triwulanan Atas Dasar Harga Berlaku Menurut Lapangan Usaha (Persen), 2010- 2014. Jakarta: BPS. Tersedia pada: http://www.bps.go.id.

Bastian, I. (2006). Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.

Brealey, R. A., et al. (2011). Dasar-Dasar Manajemen Keuangan Perusahaan. Jilid 2, Terjemahan oleh Bob Sabran. Jakarta: Erlangga.

Budimanta, A., Prasetyo, A. & Rudito, B. (2008). Corporate Social Responsibility: Alternatif bagi Pembangunan Indonesia. Jakarta: ICSD.

Bursa Efek Indonesia (2014). Laporan IDX LQ45. Jakarta: BEI. Tersedia pada: http://www.idxco.id/ id-id/beranda/publikasi/lq45.aspx.

Bursa Efek Indonesia (2014). Laporan Keuangan dan Tahunan. Jakarta: BEI. Tersedia pada: http://www.idx.co.id.

Fachrudin, K. A. (2011). Analisis Pengaruh Struktur Modal, Ukuran Perusahaan, dan Agency Cost Terhadap Kinerja Perusahaan. Jurnal Akuntansi dan Keuangan, 13(1), 37-46.

Fahmi, I. (2011). Analisis Laporan Keuangan. Bandung: Alfabeta.

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Edisi Ketujuh. Semarang: Badan Penerbit Universitas Diponegoro

Hadi, N. (2011). Corporate Social Responsibility. Yogyakarta: Graha Ilmu.

Kasmir (2014). Pengantar Manajemen Keuangan. Jakarta: Kencana.

Maiyarni, R., Susfayetti, & Erwati, M. (2014). Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Periode 2009-2012. Jurnal Cakrawala Akuntansi ISSN 1979-4851 Vol. 6 No. 1, Februari 2014, hal. 79-94.

Munawir (2000). Analisis Laporan Keuangan. Yogyakarta: Liberty.

Niresh, J. A., & Velnampy, T. (2014). Firm Size and Profitability: A Study of Listed Manufacturing Firms in Sri Lanka. Sri Lanka: University of Jaffna.

Wild, J. J. (2005). Analisis Laporan Keuangan. Buku Satu. Edisi Delapan. Jakarta: Salemba Empat.

Yanti, N. K. A. G. & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, Vol. 17/3 Desember. ISSN: 2302-8556 p.1752-1779.

Zani, J., Leites, E. T., Macagnan, C.B., & Portal, M. T. (2013). Interest on Equity and Capital Structure in the Brazilian Context. International Journal of Managerial Finance, Vol. 10 No.1, pp. 39-53.

Downloads

Published

2018-12-12

How to Cite

Hartoyo, H. (2018). Hubungan Current Ratio, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2016. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 8(1), 81–97. https://doi.org/10.30588/jmp.v8i1.375

Issue

Section

Articles