PENGARUH FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN JASA YANG TERDAFTAR DI BEI TAHUN 2016-2020

Abstrak

This study aims to examine the effect of Debt to Asset Ratio, Debt to Equity Ratio, Interest Coverage Ratio and Firm Size on Financial Performance. The sampling method used is purposive sampling. This study uses 18 samples from 80 population of service companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Multiple Regression Analysis. The results of this study indicate that Debt to Asset Ratio, Debt to Equity Ratio, firm size, while Interest Coverage Ratio has no effect on financial performance. The results of the study simultaneously prove that all independent variables affect the financial performance of service companies listed on the Indonesia Stock Exchange for the 2016-2020 period.