Analisis Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan, Manajemen Laba Dan Karakteristik Perusahaan Sebagai Intervening Pada Perusahaan Yang Terdapat Di Bursa Efek Indonesia

Abstract

Derverlopmernts irn ther irndustriral world arer currerntly verry rapird, girvirng rirser to tirght compertirtiron for irnverstors or busirnerss actors.  As ther erconomy contirnuers to derverlop, erverry company wants to dermonstrater irts berst capabirlirtirers comparerd to irts compertirtors, so that to boost operratironal perrformancer ther company rerquirrers addirtironal capirtal.Thirs rerserarch airms to erxamirner and analyzer ther irnfluerncer of macro fundamerntals and mircro fundamerntals on firnanciral perrformancer wirth company sirzer, profirt managermernt and company characterrirstircs as irnterrvernirng companirers irn ther food and berverrager subserctor lirsterd on ther Irndonersiran Stock Erxchanger. Thirs study focusers on companirers lirsterd on ther Irndonersira Stock Erxchanger (BErIr), whirch provirders irmportant conterxt consirderrirng ther dynamircs of firnanciral markerts irn Irndonersira. Ther macro fundamerntals analyzerd irncluder erconomirc varirablers such as irnflatiron, irnterrerst raters and erxchanger raters, whirler ther mircro fundamerntals irncluder irnterrnal company factors such as firnanciral ratiros and managermernt stratergirers. Company sirzer irs derterrmirnerd baserd on total asserts, whirler erarnirngs managermernt irs merasurerd through accrual practircers and manirpulatiron of firnanciral statermernts. Company characterrirstircs irncluder ownerrshirp structurer, company ager, and irndustry serctor. Ther populatiron irn thirs study was 30 food and berverrager subserctor companirers lirsterd on ther Irndonersiran Stock Erxchanger. Ther merthod userd irn thirs rerserarch irs random samplirng wirth a sampler sirzer of 3 companirers. Ther data analysirs terchnirquer irn thirs rerserarch users ther Smart PLS (Partiral Lerast Squarer) program verrsiron 4. Ther rerserarch rersults show that of ther 13 hypothersers creraterd, 6 hypothersers werrer accerpterd and 7 hypothersers werrer rerjercterd. Firnanciral perrformancer as four irnterrvernirng varirablers also has irnsirgnirfircant rersults.