Analisis Perbandingan Kinerja Keuangan Perusahaan Manufaktur Tbk Yang Menggunakan Pecking Order Theory Dan Trade Off Theory
Article Sidebar
Main Article Content
Abstract
This study aims to determine the comparison of the financial performance of companies that apply pecking order theory and trade off theory. This research uses a comparative method. Data collection was carried out using documentation and literature study techniques. The analytical tool used in this study uses a t-test with the help of SPSS. Based on the results of the analysis conducted, the results showed that the financial performance of companies that apply pecking order theory and trade off theory as measured using ROE, ROA and working capital turnover (WCT) variables showed differences in the financial performance of manufacturing companies.
Article Details
Authors who publish in Journal of Financial and Tax agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.(See The Effect of Open Access)
All rights reserved. This is an open-access article distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License
Licensed under 
a Creative Commons Attribution 4.0 International License