Managerial Ability in Measuring Financial Performance

DOI

10.2991/assehr.k.201014.103How to use a DOI?

Keywords

DEA, financial performance

Abstract

For a company, the provisions and decisions by the company’s leaders can determine the level of managerial ability in managing a company that means managerial ability is needed to achieve the target. Managerial ability in managing this company can be seen from the results of the company’s performance within a certain period. The measurement of managerial ability is done using DEA while financial performance assessments are measured used ratios. The companies in this research as sample research are emiten sub-sector toll road, port, airport and transportation listed IDX 2015-2018. The results used multiple linear regression analysis showed that emiten who have a good managerial ability will significantly impact to financial performance. This suggests, financial performance is influenced by management decisions and decrees set by management.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ade Sri Ulita
AU  - Kristianus Hiktaop
AU  - Paulus Peka Hayon
PY  - 2020
DA  - 2020/10/15
TI  - Managerial Ability in Measuring Financial Performance
BT  - Proceedings of the 3rd International Conference on Social Sciences (ICSS 2020)
PB  - Atlantis Press
SP  - 472
EP  - 474
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201014.103
DO  - 10.2991/assehr.k.201014.103
ID  - Ulita2020
ER  -