Analysis of Factors that Influence SOE'S Superior Performance with Cost Leadership as a Mediation Variable

This study aims to analyze the factors that affect the performance of State-Owned Enterprises or BUMN. The method of determining the sample using purposive sampling, and analyze the factors that affect the performance of State-Owned Enterprises. Research is finding that the variables that affect significantly the performance of state-owned enterprises are cost leadership, leverage, capital expenditure, growth, real earnings management activities, indicators of performance management, cash flow from operating, liquidity, taxes, size, contribution margin, and revenue. The originality of the research is, is the measurement of the variable cost leadership that is based on elasticity theory, and novelty in the measurement variable indicator of the performance of the management which is based on the criteria of the activity in judging the performance of SOEs. The implication of this research is to make it easier for SOE management to achieve performance targets by taking into account the magnitude of the coefficient of influence of key variables on the performance of SOEs.