ANALISIS FAKTOR-FAKTOR PERTUMBUHAN PERUSAHAAN BERDASARKAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA
Abstract
Pertumbuhan perusahaan merupakan faktor penting yang akan menjadikan perekonomian perusahaan semakin dinamis. Dengan bertumbuhnya perusahaan menunjukkan bahwa perusahaan terus mengalami perkembangan dengan memperluas jangkauan produk atau layanannya untuk memberikan keragaman yang akan berpengaruh pada kondisi bisnis yang lebih stabil dan mengarah pada pengurangan resiko bisnis. Pentingnya pertumbuhan bagi perusahaan ditujukan untuk menciptakan kondisi bisnis yang mengarah kepada kesejahteraan ekonomi perusahaan. Dengan demikian, perusahaan harus tetap menjaga bisnisnya agar tetap stabil dan terus mengalami pertumbuhan. Terdapat faktor-faktor pertumbuhan perusahaan jika dilihat berdasarkan laporan keuangan perusahaan. Penelitian ini menganalisis faktor-faktor pertumbuhan perusahaan berdasarkan dari laporan keuangan menggunakan variabel-variabel seperti ukuran perusahaan, likuiditas, profitabilitas yang akan diukur menggunakan Return on Asset (ROA) dan Return on Equity (ROE), dan leverage. Penelitian ini akan mengambil sebanyak 96 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) sebagai sampel selama periode 2016-2020. Penelitian ini akan menggunakan analisis regresi data panel sebagai metode analisis data dan hasil penelitian menunjukkan bahwa adanya pengaruh positif signifikan antara ukuran perusahaan, ROA, dan ROE terhadap pertumbuhan perusahaan. Sedangkan likuiditas dan leverage berpengaruh negatif signifikan terhadap pertumbuhan perusahaan.
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