Abstract
Abstract : The Effect Of Leverage, Board Of Directors, Audit Committee And Company Size On The Level Of Health Financial Performance. This research aims to analyze (1) the effect of Leverage on the Level of Health Financial Performance, (2) the effect of Board of Directors on the Level of Health Financial Performance, (3) the effect of Audit Committee on the Level of Health Financial Performance, (4) the effect of Company Size on the Level of Health Financial Performance, and (5) the effect of Leverage, Board of Directors, Audit Committee and Company Size simultaneously on the Level of Health Financial Performance. This research was a causal research. The population of this research are manufacturing companies listed in Indonesia Stock Exchange period 2014-2016. A purposive sampling method was used as a sampling method and 96 companies were selected as sample of research. The data analysis techniques were simple linear regression analysis and multiple linear regression analysis. The result of this research indicates that (1) Leverage has a positive effect on the Level of Health Financial Performance, (2) Board of Directors has a positive effect on the Level of Health Financial Performance, (3) Audit Committee has a positive effect on the Level of Health Financial Performance, (4) Company Size has a positive effect on the Level of Health Financial Performance, and (5) Leverage, Board of Directots, Audit Committee and Company Size simultaneously has a positive effect on the Level of Health Financial Performance. Keywords: Level of Health Financial Performance, Leverage, Board of Directors, Audit Committee, Company Size
Highlights
The development of business stock trading in the capital market makes information about the condition of public companies valuable for potential investors to invest funds
The development of the manufacturing industry in 2017 experienced a reduction in financial performance in the first, second and fourth quarter. It makes the condition of the level of health financial performance unstable
The significance value is 0.001, smaller than the predefined significance value of 0.05. This shows that Leverage has a positive effect on the Level of Health Financial Performance
Summary
The development of business stock trading in the capital market makes information about the condition of public companies (issuers) valuable for potential investors to invest funds. Quality of a company should be considered by looking at the ability of companies to choose an existing investment and be able to manage working capital to generate cash flow efficiently. Working effective capital turnover are affecting the financial condition of manufacturing company in several divisions. The financial is a benchmark aspect to judge the success in performance and important that affecting going concern of the company. The development of the manufacturing industry in 2017 experienced a reduction in financial performance in the first, second and fourth quarter. It makes the condition of the level of health financial performance unstable
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