PANGGAYUH, KINGKIN PANJER (2025) PENGARUH TOTAL ASSET TURNOVER, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN. S1 thesis, Universitas PGRI Madiun.
![[img]](https://eprint.unipma.ac.id/style/images/fileicons/text.png) |
Text
HALAMAN DEPAN.pdf Download (773kB) |
|
Text
ABSTRAK (INDONESIA DAN INGGRIS).pdf Download (147kB) |
|
Text
BAB I.pdf Download (236kB) |
|
Text
BAB II.pdf Download (354kB) |
|
Text
BAB III.pdf Restricted to Repository staff only Download (391kB) | Request a copy |
|
Text
BAB IV.pdf Restricted to Repository staff only Download (344kB) | Request a copy |
|
Text
BAB V.pdf Download (167kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (328kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository staff only Download (5MB) | Request a copy |
Abstract
This research aims to analyze the influence of Total Asset Turnover, Leverage, and Independent Commissioners on the financial performance of companies in the consumer cyclicals sector, sub-sector apparel & luxury goods and sub-sector retailing, listed on the Indonesia Stock Exchange (BEI) for the period 2019–2023. The phenomenon of declining financial performance in this sector serves as an important background for further research into the factors influencing it. This research uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official BEI website. The sample was selected using purposive sampling method and obtained 41 companies over 5 years of observation, resulting in 205 data observations. The analysis technique used is multiple linear regression with the aid of SPSS 25. The independent variables in this research include total asset turnover, leverage, and independent commissioners, while return on assets (ROA) is used as a proxy for financial performance. Firm size, firm age, and sales growth are used as control variables. The research results show that total asset turnover, leverage, and independent commissioners partially have no significant effect on financial performance. On the other hand, the control variables firm size and firm age have a significant effect on the company's financial performance. These findings indicate that asset usage efficiency, funding structure, and governance oversight have not yet had a real impact on profitability in this sector during the observation period.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Total Asset Turnover ; Leverage ; Independent Commisioners ; Return on Asset ; Firm Size ; Firm Age |
| Subjects: | A Social Sciences > HB Economic Theory A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PANGGAYUH PANJER KINGKIN |
| Date Deposited: | 12 Jan 2026 03:22 |
| Last Modified: | 12 Jan 2026 03:22 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5881 |
Actions (login required)
 |
View Item |
