Analysis of Asset Growth, Capital Structure to Profitability in Plantation and Food Crop Industry Sub-Sector Companies Listed on IDX
Abstract
This research aims to test and analyze Asset Growth, Capital Structure and Profitability. The location of this research is the Plantation and Food Crop Industry Sub-Sector Company which is listed on the Indonesian Stock Exchange. The type of data used is secondary data in the form of financial reports. The data analysis technique used is panel data regression analysis. The sample in this research is all companies in the Plantation and Food Crops Industry Sub Sector registered on the IDX, totaling 23 companies with a total of 92 financial reports. The independent variables of this research are asset growth and debt to equity ratio (DER). The dependent variable is measured by return on equity (ROE). The research results show that partially asset growth and debt to equity ratio (DER) have a positive and significant effect on return on equity (ROE). Meanwhile, simultaneously the Asset Growth and debt to equity ratio (DER) variables have a positive and significant effect on return on equity (ROE). The magnitude of the influence exerted by all variables is 65.73%.
Keywords
Full Text:
PDFReferences
Abdullah, H. (2010). Pengaruh Kejelasan Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan Terhadap Kinerja Instansi Pemerintahan pada Kabupaten dan Kota di Daerah Istimewa Yogyakarta. Universitas Gajah Mada.
Ardian, N., Sari, M. M., Yanti, E. D., & Ramadhani, S. (2024, February). The Role of Financial Technology In Improving The Efficiency of Financial Management For Msme Actors In Kwala Serapuh Village Langkat Regency. In Proceeding International Seminar of Islamic Studies (No. 1, pp. 1623-1630).
Ananda, G. C., Faried, A. I., & Syaula, M. (2023). The Effect of Financial Literacy and Financial Technology on Financial Performance (Case Study: Desa Kebun Kelapa). International Journal of Management, Economic and Accounting, 1(2), 81-93.
Agus D., H., & Martono. (2013). Manajemen Keuangan, Edisi Kedua. Ekonisa.
Brigham, E. F., & Houston, J. F. (2016). Manajemen Keuangan. Erlangga.
Irawan, & Nasution, M. D. T. (2017). Regresi Data Panel. Research Methodology. Smartprint.
Kasmir. (2017). Analisis Laporan Keuangan. PT Raja Grafindo Persada.
Margaretha, F. (2011). Manajemen Keuangan untuk Manajer Nonkeuangan. Erlangga.
Pakpahan, M., & Manullang, M. (2014). Metode Penelitian. Cipta Pustaka Media.
Rusiadi, Subiantoro, N., & Hidayat, R. (2016). Metode Penelitian Manajemen, Akuntansi, dan Ekonomi Pembangunan, Konsep, Kasus dan Aplikasi SPSS, Eviews, Amos, Listrel. USU Press.
Sartono, A. (2016). Manajemen Keuangan Teori dan Aplikasi. Edisi 4. BPFE.
Sawir, A. (2015). Analisa Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. PT Gramedia Pustaka Utama.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. CV Alfabeta.
Sari, P. B., & Dwilita, H. (2018). Prospek financial technology (fintech) di Sumatera Utara dilihat dari sisi literasi keuangan, inklusi keuangan dan kemiskinan. Kajian Akuntansi, 19(1), 09-18.
Sari, P. B. (2020). Analisis Opini Going Corncern Pada Perusahaan Farmasi di Bursa Efek Indonesia (Multiple Correlation Method). Jurnal Akuntansi Bisnis dan Publik, 10(2), 189-196.
Sari, M. M., Ardian, N., Saputra, R., & Tumanggor, A. W. (2023). The Influence of Bond Rating, Maturity And Coupon on Bond Prices on The Indonesian Stock Exchange. Prosiding Universitas Dharmawangsa, 3(1), 825-839.
Weston, & Copeland. (2010). Manajemen Keuangan Jilid 2. Binarupa Aksara Publisher.
DOI: https://doi.org/10.24114/jcrs.v8i1.56372
Article Metrics
Abstract view : 25 timesPDF - 48 times
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Pipit Buana Sari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
p-ISSN: 2549-1849
e-ISSN: 2549-3434
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.