No 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 subsector 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.