Open AccessDO FINANCIAL RATIOS, FIRM CHARACTERISTICS AND CORPORATE GOVERNANCE AFFECT FIRM PERFORMANCE?
Author(s) -
Jenny Jenny,
Silvy Christina
Publication year - 2019
Publication title -
jurnal bisnis dan akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2656-9124
pISSN - 1410-9875
DOI - 10.34208/jba.v20i1.407
Subject(s) - stock exchange , return on assets , tobin's q , business , debt ratio , corporate governance , accounting , variables , sample (material) , asset (computer security) , capital call , regression analysis , econometrics , asset turnover , monetary economics , debt , finance , economics , microeconomics , statistics , profit (economics) , chemistry , mathematics , computer security , individual capital , chromatography , financial capital , computer science
The purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent board. Sample of this research are 67 manufactured companies listed in Indonesia Stock Exchange. The sample selected using purposive method, during the 2013 until 2015. Hypothesis tested by using multiple regression analysis. In this research, firm performance were measured by Tobin's Q. The result of this research shows that debt ratio, firm size, return on asset and independent board have influence on firm performance. The other variables such as board size and firm age have no influence on firm performance.
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