Pengaruh Kinerja Keuangan Terhadap Tingkat Pertumbuhan Berkelanjutan

Authors

  • Atik Tri Andari PSDKU Polinema di Kota Kediri
  • Elmi Rakhma Aalin PSDKU Polinema di Kota Kediri
  • Eti Putranti PSDKU Polinema di Kota Kediri

DOI:

https://doi.org/10.32662/gaj.v4i2.1728

Keywords:

Profitabilitas, Solvabilitas, Tingkat Pertumbuhan Berkelanjutan

Abstract

This study aims to determine and analyze whether financial performance affects the level of sustainable growth. The selected companies are companies from trading and service companies in 2017-2019. Determination of the sample using purposive sampling method. This research uses multiple linear regression analysis with SPSS application. The results of this study indicate that the profitability ratio has no effect on the sustainable growth rate and the solvency ratio has a negative effect on the sustainable growth rate.

Author Biography

Atik Tri Andari, PSDKU Polinema di Kota Kediri

Akuntansi Keuangan

References

Arikunto, S. 2006. Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.

Arisona, V. F. (2013). Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Pada Indeks LQ 45 Di Bursa Efek Indonesia. Jurnal Ilmu Manajemen, 103-112.

Arista, D., & Astohar. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Return Saham (Kasus pada Perusahaan Manufaktur yang Go Public di BEI Periode tahun 2005-2009). Jurnal Ilmu Manajemen dan Akuntansi Terapan, Vol 3 Nomor 1 , 1-15.

Fahmi, I. (2014). Analisis Kinerja Keuangan. Bandung: Aflabeta

Fahmi, I. (2014). Manajemen Keuangan Perusahaan dan Pasar Modal. Jakarta: Mitra Wacana Media.

Hartono, Giri Cahyo dan Utami, Siti Rahmi. 2016. The Comparison of Sustainable Growth Rate, Firm's Performance and Valeu Among The Firms in Sri Kehati Index and IDX30 Index in Indonesia Stock Exchange. International Journal of Advance Research in Management and Social Sciences Vol. 5 No. 5

Hery. (2017). Akuntansi Dasar 1 dan 2. Jakarta: PT Grasindo.

Hery. (2015). Analisis Laporan Keuangan. Yogyakarta: CAPS.

Isnawan, G. (2016). Akuntansi Praktis untuk UMKM. Jakarta:Laskar Aksara

Kasmir. (2018). Analisis Laporan Keuangan. Depok: PT Raja Grafindo Persada.

Kementrian Prindustrian. (2019). Analisis Perkembangan Industri.Jakarta

Marpaung, A. M., & Hasibuan, D. (2014). Pengaruh Rasio Aktivitas Terhadap Profitabilitas Perusahaan pada Sektor Perdagangan, Jasa, dan Investasi yang Terdaftar di Bursa Efek Indonesia Periode 2008-2012. DeRema Jurnal Manajemen Vol.9 No.2 , 142-156.

Munawir.(2010). Analisa Laporan Keuangan. Yogyakarta: Liberty

Musseng, Ahmad. 2018. Analisis Profitabilitas dan Pengaruhnya Terhadap Tingkat Pertumbuhan Berkelanjutan Pada Kopkar PT Telkom Makassar.Jurnal Ilmiah Bisnis dan Kewirausahaan (JBK) Vol. 7 No. 4

Palepu, K. G., Healy, P. M., & Peek, E. (2014). Analisis dan Valuasi Bisnis berbasis IFRS. Jakarta: Salemba Empat.

Prasetyorini, B. F. (2013). Pengaruh Ukuran Perusahaan, Leverage, Price Earning Ratio dan Profabilitas terhadap Nilai Perusahaan. Jurnal Ilmu Manajemen , 183-196.

Puspitasari, D. (2019). Perbandingan Pengaruh Kinerja Perusahaan dan Nilai Perusahaan terhadap Tingkat Pertumbuhan Berkelanjutan. Al Tijarah: Vol.5 No. 1 , 24-37.

Sinarwati, N. K. (2011). Mengapa Perusahaan Menerima Opini Audit Going Concern?.Jurnal Ilmiah Akuntansi dan Humanika.

Sugiyono. 2007. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Alfabeta: Bandung.

Untung, E., Arief, & Sugiono. (2016). Panduan Praktis Dasar Analisa Laporan Keuangan. Jakarta: Gramedia.

Downloads

Published

2021-10-10

How to Cite

Andari, A. T., Aalin, E. R., & Putranti, E. (2021). Pengaruh Kinerja Keuangan Terhadap Tingkat Pertumbuhan Berkelanjutan. Gorontalo Accounting Journal, 4(2), 174–183. https://doi.org/10.32662/gaj.v4i2.1728

Issue

Volume 4 Nomor 2 October 2021

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)