Nurul Hasia
Politeknik Negeri Batam

Dedi Kurniawan
Politeknik Negeri Batam

Keywords : ROA, Leverage, Financial Performance, Revenue

Abstract

This research intends to see the impact of covid 19 on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2021 by combining the dependent variable, namely the ROA financial ratio and several independent variables, namely Firm Size, Leverage, Growth and Revenue. There are 288 samples applied in this research. The analysis applied is multiple linear regression and assisted by the SPSS application. The findings of the research show that firm size is partially not significantly correlated to return on assets, but the variables of leverage, growth, and revenue are partially significantly correlated to return on assets. Based on simultaneous test analysis, the variables of firm size, leverage, growth, and revenue are simultaneously correlated to return on assets. The ability of the independent variables to explain the dependent variable seen from the coefficient of determination is 0.467, which means that 46.7% of the firm size, leverage, growth, and revenue variables are able to explain return on assets while the rest is explained by other variables outside this research. 

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)