PENGARUH STRUKTUR MODAL, MANAJEMEN LABA, LIKUIDITAS DAN PAJAK TANGGUHAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar Tahun 2013-2016)
This study aims to determine the effect of capital structure, earnings management, liquidity, and deferred tax on the company's financial performance. The population in this study were all manufacturing companies of the basic industrial sub-sectors listed on the Indonesia Stock Exchange in 2013-2016 as samples, and based on the purposive sampling method obtained 19 companies. Quantitative nature, the data used is secondary data. The results of this study indicate that the capital structure has a negative effect on financial performance with a level of significance level of 0.034<0.05, earnings management has a negative effect on financial performance with a significance level of 0.108>0.05, liquidity has a positive effect on financial performance with a significance level of 0.011<0.05, deferred tax has a positive effect on financial performance with a significance level of 0.036<0.05.
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