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Pengaruh firm size dan der terhadap roe pada perusahaan asuransi periode 2016 – 2021 Subagja, Muhamad Syidik; Hasanuh, Nanu; Suartini, Sri; Sulistiyo, Hari; Saputri, Ani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.763 KB) | DOI: 10.32670/fairvalue.v4i10.1743

Abstract

This study aims to determine whether there is an effect of Debt to Equity Ratio (DER) and Firm Size on Return on Equity (ROE) in insurance companies listed on the IDX from 2016 to 2021. This study uses quantitative methods, the population of this study is companies insurance available on the IDX in 2016 to 2021. The technique used to take samples in this study is purposive sampling. The result of this research is that the partial firm size test has no effect on Return on Equity (ROE). In the partial test, Debt to Equity Ratio (DER) has a significant effect on Return on Equity (ROE). In a simultaneous test (simultaneously) Firm Size and Debt to Equity Ratio (DER) both have a significant effect on Return on Equity (ROE).
ANALISIS PENGARUH CAR, LDR DAN NPL TERHADAP PROFITABILITAS DI PERBANKAN INDONESIA PERIODE 2010-2020 Saputri, Ani; Hasanuh, Nanu
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 2 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 2 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i2.6841

Abstract

Tujuan penelitian ini dilakukan untuk mengetahui apakah ada atau tidaknya pengaruh Capital Adaquacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), terhadap Return of Aset (ROA) secara parsial ataupun simultan. Yang menjadi objek penelitian ini adalah Perbankan Indonesia yaitu PT. Bank Rakyat Indonesia, PT. Bank Negara Indonesia,Tbk, dan PT. Bank Tabungan Negara,Tbk Periode tahun 2010-2020 (Triwulan 4), data sekunder adalah data yang digunakan dalam penelitian ini. Bersifat asosiatif dengan pendekatan kuantitatif metode yang digunakan dalam penelitian ini. Variabel yang digunakan adalah Capital Adaquacy Ratio (X1), Loan to Deposit Ratio (X2), Non Performing Loan (X3) dan Return of Aset (Y). Hasil pengujian secara parsial Capital Adaquacy Ratio dan Loan to Deposit Ratio tidak berpengaruh terhadap Return of Aset. Hasil penelitian secara parsial Non Performing Ratio terdapat pengaruh terhadap Return of Aset. Hasil penelitian secara simultan Capital Adaquacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), berpengaruh terhadap Return of Aset (ROA).