EFFECT OF DEBT TO ASSET RATIO AND DEBT TO EQUITY RATIO ON RETURN ON EQUITY IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SECTOR REGISTERED ON IDX 2017 -2022
Keywords:
DAR; DER; ROE;Abstract
Study This aims To know to influence Debt to equity Ratio And Debt Assets Ratio to Return On Equity with the title Influence Debt to Equity Ratio and Debt to Asset Ratio Return On Equity for companies in the food and beverage sector manufacturing companies listed on the IDX for the period 2017 – 2022. Type research used studies quantitative The type of data used researcher is secondary data in the form of quantitative Population in the study This consists of all company manufacturers in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2017 – 2022 i.e. as many as 43 companies. And the sample in research This uses the technique of purposive sampling totaling 10 companies listed on the Indonesia Stock Exchange that meet the characteristics of the For done research. Data analysis techniques in research This uses the regression test multiple and hypothesis testing using SPSS V. 25 software. The results study This is the influence of DAR on ROE obtained 2.505 > 2.001. And have a number significance of 0.006 <0.05. the effect of DER on ROE obtained 2,472 > 2,001. And have a number significant of 0.002 <0.05. Based on the results the can Debt to equity ratio is influential positive and significant to return on equity. kindly simultaneous is known mark F count of 8.402 > F table 3.15 with significant 0.005 <0.05 then H an accepted. It means There is an influence Which positive and significant in a manner together from whole variable free Debt to Asset Ratio and Debt to Equity Ratio to variable bound return on equity.
Downloads
References
Ghozali. (2014). Aplikasi analisis Multivariate dengan Program SPSS. Universitas Dipenogoro.
Hery. (2015). Analisis Laporan Keuangan Pendekatan Rasio Keuangan (1st ed.). CAPS (Center of Academic Publishing Service). http://kin.perpusnas.go.id/DisplayData.aspx?pId=103533&pRegionCode=TELUNI&pClientId=116
Istan, M. (2018). Pengaruh Debt To Asset Ratio Dan Debt To Equity Ratio Terhadap Return on Equity Dengan Sokongan Politik Sebagai Variable Interveining. Journal of Business Economics, 23(3), 200–217. https://doi.org/10.35760/eb.2018.v23i3.1829
Kashmir SE., M. (2019). Analisis Laporan Keuangan (2nd ed.). PT. Raja Grafindo Persada. http://repositori.unsil.ac.id/5782/6/11-BAB II TINJAUAN PUSTAKA%2C KERANGKA PEMIKIRAN DAN HIPOTESIS.pdf
Kurniawan, M. Z. (2016). Analisis Pengaruh Debt Ratio Dan Debt To Equity Ratio Terhadap Return on Equity Perusahaan Property Dan Real Estate Di Bursa Efek Indonesia. AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, 9(2), 6. https://doi.org/10.35457/akuntabilitas.v9i2.310
Malik, A. D., Juliana, A., Junaid, M. T., & Daran, Y. G. (2023). Faktor-faktor yang mempengaruhi harga saham pertambangan yang terdaftar di bursa efek Indonesia. Inovasi, 1(1), 82–88. https://journal.feb.unmul.ac.id/index.php/INOVASI/article/view/12164%0Ahttps://journal.feb.unmul.ac.id/index.php/INOVASI/article/download/12164/2348
Satria, M. R., & Sundari, R. (2021). Pengaruh debt to equity ratio ( der ) terhadap return on equity ( roe ) pada sektor perbankan yang terdaftar di bei ( periode 2016-2019 ) The effect of debt to equity ratio ( der ) on return on equity ( roe ) in banking sectors listed on the idx ( period. KINERJA - Jurnal Ekonomi Dan Manajemen - Journal of Economics and Business Mulawarman (JEBM), 18(1), 148–154.
Sugiyono. (2018). Metode Penelitian Kualitatif dan Kuantitatif. CV. Alfabeta. https://baixardoc.com/documents/sugiyono-metode-penelitian-kuantitatif-kualitatif-dan-r-d-5dc08ab156748
Suharsimi Arikunto. (2016). Prosedur penelitian : suatu pendekatan praktek. Rineka Cipta. http://kin.perpusnas.go.id/DisplayData.aspx?pId=5666&pRegionCode=TRUNOJOYO&pClientId=639
Sujarweni, W. (2015). Metodologi Penelitian Bisnis Dan Ekonomi,. Pustaka Baru Press. https://dspace.uii.ac.id/bitstream/handle/123456789/14092/7%29. Skripsi_13423176 -Chapter 3..pdf?sequence=7&isAllowed=y
Sujarweni, W. (2019). ANALISIS LAPORAN KEUANGAN Teori, Aplikasi, dan Hasil Penelitian. Pustaka Baru Press.
Widasari, E., & Sulastri, T. (2016). Pengaruh Debt to Assets Ratio (DAR) dan Debt to Equity Ratio (DER) Terhadap Return On Equity (ROE) Pada Perbankan yang Terdaftar Di Bursa Efek Indonesia (BEI). Studia Akuntansi Bisnis, 4(1), 8. https://jurnalstie.latansamashiro.ac.id/index.php/JSAB/article/view/58/45
Yulda Elfandani F. (2019). Pengaruh Debt To Equity Ratio Dan Debt To Asset Ratio Terhadap Return On Equity Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index. Universitas Islam Indonesia Yogyakarta.
