FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DI SMK PRATIDINA MAKASSAR

Abstract

This research aims to find out and analyze: (1) the factors of current ratio, debt ratio, debt equity ratio and Total Asset Turn Over (TATO) which influence the financial performance based on profitability ratio (ROI) on SMK Pratidina Makassar, (2) the dominant factor which influence the financial performance of SMK Pratidina Makassar. This research was located in SMK Pratidina Makassar. The subject of the research was the financial report of SMK Pratidina Makassar consisted of a balance sheet and income statement during 5 (five) years of 2014-2018. The data analyzed by descriptive based on financial ratio and multiple linear regression. The result shows that factors of current ratio, debt ratio, debt equity ratio and TATO influence financial performance (ROI). Simultaneously the H0 is rejected and H1 is accepted means the factors of current ratio, debt ratio, debt equity ratio and TATO have a positive and significant influence on financial performance (ROI). Partially those factors determined the profitability of the financial performance of SMK Pratidina Makassar. Among the factors, TATO is dominant in influencing the financial performance of SMK Pratidina Makassar. The TATO functioned to measure all asset belonging to SMK Pratidina Makassar which divide the liability with total asset.