Analisis liquidity, firm size dan good corporate governance terhadap financial performance

Abstract

Today, the measurement of company performance is very important for management to evaluate the company's performance and plan future goals. Various information is collected so that the work carried out can be controlled and accounted for. This is done to achieve efficiency and effectiveness in all business processes of the company. The purpose of the study is to determine whether liquidity has an effect on financial performance, to determine the effect of firm size on financial performance and to determine the effect of good corporate governance on financial performance. The research method used is quantitative research using secondary data in the form of financial statements for the 2018-2020 time period and the sampling technique using purposive sampling. The population in this study is a manufacturing company in the basic and chemical industry sub-sector with a total sample of 23 samples. The analytical technique used is multiple linear regression analysis using SPSS version 23 software. The results of research using SPSS obtained results that liquidity and Institutional Ownership have no effect on financial performance, while firm size affects financial performance.