财务绩效及其影响因素:基于制造业企业的实证研究

Fedra Valeria Setiawan, Agustin Ekadjaja
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引用次数: 0

摘要

财务绩效是一个复杂的问题,它不能与公司活动的效率分开。对于该声明,本研究的目的是实证研究杠杆、企业规模、企业年龄和现金流量对2017-2020年非周期消费部门制造业企业财务绩效的影响。样本采集方法为判断抽样,共选取31家制造企业和124家制造企业数据。本研究使用EViews 12.0版本作为数据处理软件。本研究结果显示,现金流量对财务绩效有正向影响,而杠杆、企业规模和企业成立时间对财务绩效没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Financial Performance and Some Factors that Influence: An Empirical Study on Manufacturing Company
Financial performance is a complex matter and it cannot be separated from the efficiency of the company's activities. Regarding to the statement, the purpose of this study is to find out empirically how the influence of leverage, firm size, firm age, and cash flow on financial performance of manufacturing companies in the non-cyclical consumption sector period 2017-2020. The sample collection method used is judgement sampling with 31 manufacturing companies and 124 total observations of manufacturing companies data. This research uses EViews version 12.0 as a data processing software. This study shows results that cash flow have a positive effect on financial performance, but leverage, firm size, and firm age have no effect on financial performance.
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