Dampak Faktor-faktor Kinerja (Leverage, Pertumbuhan, Pajak, Aset Berwujud) terhadap Kinerja Keuangan pada CV. Tumarima Indonesia Tahun 2018

Abstract

Company performance is a description of the financial condition of a company which is analyzed by means of financial analysis, so that it can be seen about the good and bad financial condition of a company that reflects the work performance in a certain period. This study aims to analyze the effect of performance factors (leverage, growth, taxes, tangible assets) simultaneously and partially on financial performance at CV. Tumarima Indonesia in 2018. This type of research is an associative descriptive study with primary and secondary supporting data with a quantitative approach. Researchers use this design to analyze performance factors (leverage, growth, taxes, tangible assets) on financial performance at CV. Tumarima Indonesia. Sources of data are taken from respondents and from company documentation. The types of data in this study are primary and secondary, primary data is taken by questionnaire while secondary is taken from documentation. The variables studied were Leverage (X1), Growth (X2), Tax (X3), Tangible Assets (X4) and the dependent variable (Y), namely financial performance. To determine the simultaneous effect using the F test, to determine the partial effect using the t test and to determine the dominant effect using the beta coefficient. The results showed that there was a simultaneous effect of independent variables on the dependent variable. There is a partially significant influence variable Leverage (X1), Growth (X2), Tangible Assets (X4) on financial performance at CV. Tumarima Indonesia in 2018 while the Tax variable (X3) has no effect. Leverage variable is the independent variable which dominantly affects the dependent variable, namely financial performance at CV. Tumarima Indonesia in 2018.