PENGARUH SOLVABILITAS UKURAN PERUSAHAAN DAN MANAJEMEN ASET TERHADAP KINERJA KEUANGAN PADA PT H.M SOEMPURNA TBK PERIODE 2011-2020

SUBHAN

Abstract

The purpose of this study was to determine the partial and simultaneous effect of solvency, firm size and asset management variables on financial performance at PT. HM Sampoerna Tbk period 2011 - 2020. The results of the study Partially Solvency has no effect on financial performance, the value of t count < t table or -0.553 < - 2.447 with a significant value greater than alpha or 0.601 > 0.05. Firm size has no effect on financial performance, the value of t count < t table or -0.608 < - 2.447 with a significant value greater than alpha or 0.601 > 0.05. Asset Management has an effect on financial performance t count < t table or 2,694 > 2.447 with a significant value greater than alpha or 0.036 < 0.05. Simultaneously solvency, firm size and asset management have a significant effect on financial performance, the calculated F value > F table or 13.188 > 4.7570 with a significant value less than alpha or 0.005 < 0.05.