Faktor yang mempengaruhi kinerja keuangan perusahaan lq45 bursa efek indonesia
P enelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi kinerjakeuangan perusahaan Indeks LQ45 yang tercatat di Bursa Efek Indonesia selamaperiode 2018-2022 sebanyak 22 perusahaan. Variabel dependennya yaitu kinerjakeuangan yang diukur dengan Return on Equity (ROE) dan Earning Per Share(EPS). Net Working Capital (NWC), Operational efficiency (TAT), Leverage ratio(LEV), Liquidity ratio (LIQ). Dengan adanya variabel kontrol yaitu Firm Size.Hasil penelitian menemukan bahwa Net Working Capital (NWC) dan liquidityratio tidak berpengaruh terhadap kinerja keuangan perusahaan. Operationalefficiency dan firm size berpengaruh positif terhadap kinerja keuangan. Leverageratio berpengaruh positif terhadap ROE, akan tetapi berpengaruh negatif terhadapEPS. Hasil penelitian ini diharapkan dapat memberikan wawasan dan pemahamanbagi perusahaan dan investor. Perusahaan harus menjaga pengelolaan asetnyadengan efisien agar menghasilkan keuntungan dan mampu melunasi sertamenetapkan batas optimal penggunaan hutangnya.
T his study aims to determine factors that affect the financial performance of LQ45companies listed on the Indonesia Stock Exchange during the 2018-2022 periodas many as 22 companies. The dependent variable is financial performance asmeasured by Return on Equity (ROE) and Earning Per Share (EPS). Theindependent variables are Net Working Capital (NWC), Operational efficiency(TAT), Leverage ratio (LEV), Liquidity ratio (LIQ). With the control variable,namely Firm size. The results found that Net Working Capital (NWC) andliquidity ratio has no effect on the company's financial performance. Operationalefficiency and firm size have positive effect on financial performance. Leverageratio has positive effect on ROE, but has negative effect on EPS. The results ofthis study are expected to provide insight and understanding for companies andinvestors. The company must maintain efficient management of its assets in orderto generate profits and be able to pay off and set optimal limits on the use of itsdebt.