PENGARUH STRATEGI BISNIS DAN TINGKAT PERSAINGAN DALAM HUBUNGAN ANTARA FINANCIAL LEVERAGE DAN KINERJA

  • Retno Septiani Univesitas Sarjanawiyata Tamansiswa
  • Suyanto Suyanto Univesitas Sarjanawiyata Tamansiswa

Abstract

The study aimed to determine the effect of business strategy and competitive intensity on the relationship between financial leverage and performance. Based on the manufacturing firms, the secondary data is obtained from Indonesia Stock Exchange period 2013-2017. Sampling metode is purposive sampling. Analysis method is simple and multiple regression. The result show that financial leverage has a negative effect on performance. Futhermore, this study confirms that business strategy has reducing an effect on financial leverage-performance relationship. The result indicate that competitive intensity has enchancing an effect on financial leverage-performance relationship.

Published
2019-01-18
How to Cite
SEPTIANI, Retno; SUYANTO, Suyanto. PENGARUH STRATEGI BISNIS DAN TINGKAT PERSAINGAN DALAM HUBUNGAN ANTARA FINANCIAL LEVERAGE DAN KINERJA. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 316 - 329, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/865>. Date accessed: 20 feb. 2019.