Analisis Fundamental Mikro dan Struktur Kepemilikan Terhadap Kinerja Keuangan dengan Struktur Modal, Manajemen Laba, Karateristik Perusahaan sebagai Variabel Intervening pada Perusahaan Perbankan

Authors

DOI:

https://doi.org/10.35870/ljit.v2i2.2732

Keywords:

Micro Fundamentals, Ownership Structure, Capital Structure, Earnings Management, Company Characteristics, Financial Performance

Abstract

The purpose of the research activity is to determine and analyze the financial performance of banking companies on the Indonesia Stock Exchange from 2013 and 2018. A quantitative descriptive approach is used as a research method for secondary data, respectively for each independent and dependent variable.  Where the independent variables are: Micro fundamentals, Ownership Structure, Capital Structure, Profit Management, Company Characteristics, and the dependent variable is: Financial Performance. Data is taken from financial reports and also the IDX website (www.idx.co.id). Banking companies on the IDX were involved in this research from 2013 to 2018. A sample of 5 banking companies was taken for analysis, using random sampling.  From the results of the analysis, there is only one independent variable that has a significant effect on the dependent variable, and the remaining independent variables do not have a significant effect on financial performance.

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Author Biographies

  • Reinatto Yakobus Pati Agon Atakelan, Universitas 17 Agustus 1945 Surabaya

    Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia

  • Hwihanus, Universitas 17 Agustus 1945 Surabaya

    Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia

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Published

2024-06-26

Issue

Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024

Section

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Copyright (c) 2024 Reinatto Yakobus Pati Agon Atakelan, Hwihanus

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How to Cite

Atakelan, R. Y. P. A., & Hwihanus. (2024). Analisis Fundamental Mikro dan Struktur Kepemilikan Terhadap Kinerja Keuangan dengan Struktur Modal, Manajemen Laba, Karateristik Perusahaan sebagai Variabel Intervening pada Perusahaan Perbankan. LANCAH: Jurnal Inovasi Dan Tren, 2(2), 401~410. https://doi.org/10.35870/ljit.v2i2.2732

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