WAHYUNINGSIH, SRI (2020) PENGARUH DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN KERAMIK PORSELEN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA. Diploma thesis, UNIVERSITAS NEGERI MAKASSAR.
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ARTIKEL - Sri Wahyuningsih 1592040022 - Pendidikan Akuntansi 2015.pdf Download (367kB) | Preview |
Abstract
This research aimed: (1) to study the effect of debt to asset ratio partially towards return on equity, (2) to study the effect of debt to equity ratio partially towards return on equity, and (3) to study the effect of debt to asset ratio and debt to equity ratio simultaneously towards return on equity. The variables in this research were the debt to asset ratio as a first independent variable (X1), debt to equity ratio as a second independent variable (X2) and return on equity as a dependent variable (Y). The populations of this research were all the ceramics, porcelain and glass companies listed on the Indonesia Stock Exchange consisting of 7 companies, while the sample on this research was the ceramics, porcelain and glass companies listed on the Indonesia Stock Exchange consisting of 6 companies with using purposive sampling technique. The data were collected through documentation. The data was analyzed using the classic assumption test and hypothesis test. The result of this research showed the debt to asset ratio partially has a significant effect on return on equity with the level of significant <0,05 and debt to equity ratio partially has a significant effect on return on equity with the level of significant <0,05. Debt to asset ratio and debt to equity ratio simultaneously had a significant effect towards return on equity with the level of significant <0,05. Then, the coefficient of determination (R2) by 0,569 (56,9%). This means that the effect of debt to asset ratio and debt to equity ratio towards return on equity by 56,9% while the rest by 43,1% influenced by other factors not researched. Keywords: Debt to Asset Ratio, Debt to Equity Ratio, Return On Equity
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | FAKULTAS EKONOMI > Pendidikan Akuntansi |
| Divisions: | FAKULTAS EKONOMI |
| Depositing User: | Pustakawan Amaluddin Zaihal |
| Date Deposited: | 12 Mar 2020 05:50 |
| Last Modified: | 12 Mar 2020 05:50 |
| URI: | http://eprints.unm.ac.id/id/eprint/17446 |
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