杠杆和公司规模为温和变量的表现

Ni Putu Budiadnyani, Putu Pande R. Aprilyani Dewi, I G A Desy Arlita
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引用次数: 0

摘要

公司通常是以盈利为目的而成立的。公司的经营活动离不开使用外部资金来支持公司的活动。本研究考察了杠杆对财务绩效的影响。此外,本研究还考察了企业规模作为调节变量的能力。本研究有望有助于管理层考虑公司拥有的规模,从而有效地提高公司绩效。分析的样本数量为54个样本,这些样本来自印度尼西亚证券交易所上市的银行部门公司的财务报告。本研究的抽样技术为非概率抽样方法,采用目的性抽样技术,以2019-2021年连续发布财务报告的公司(发行人)和2019-2021年期间未发生亏损的公司(发行人)为标准。使用的分析技术是简单线性回归和适度回归分析(MRA)。分析结果表明,杠杆对公司绩效没有影响。企业规模弱化了杠杆对企业绩效的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.
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