Faktor – Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan

This study aims to analyze the factors – factors that affect the company financial performance. The Data used in this study is a data manufacturing companies in the field of consumer goods industry sectors listed on the Indonesia stock exchange (BEI) respectively in 2012, 2013, 2014. This sample uses the 22 companies a year are taken using the method of purposive sampling. The data analysis used are descriptive statistical analysis, test the assumptions of classical, regression test and analysis of the coefficient of determination, which was done using SPSS 16.00. the result of this research shows that the Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Nett Profit Margin (NPM) and Debt Ratio (DR) on Return On Equity (ROE) and also there is no partial effect between the Current Ratio (CR) on Return On Equity (ROE)