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All Journal NERACA : JURNAL AKUNTANSI TERAPAN
Kiki Tri Rizky
Institut Ilmu Sosial dan Manajemen STIAMI
Economics, Econometrics & Finance

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The Influence Of Debt To Equity Ratio (DER) And Net Profit Margin (NPM) To Changes In Earnings In Construction And Building Sub-Sector Companies Listed In Indonesia Stock Exchange 2016-2019 Kiki Tri Rizky; Fika Aryani
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i1.1102

Abstract

This study aims to examine and analyze  the influence  of Debt To Equity Ratio(DER) and Net Profit Margin (NPM) to changes in Earnings in Construction and Building Sub-Sector Companies listed  in Indonesia Stock Exchange 2016-2019.  A sample of 40 data were obtained using purposive sampling method.  This research used a quantitative approach with associative research type. Data analysis method used is multiple linear regression method.The results show that partially the Debt To Equity Ratio has a statistically significant negative effect  to change in Earnings, this is indicated by the results of the t test for the variable DER -15.149> 2.026 and Net Profit Margin. statistically significant effect to changes in Earnings  as indicated by the t test for the variable NPM 5,753> 2,026. Simultaneously, Debt to Equity Ratio and Net Profit Margin have a significant effect simultaneously to changes in Earnings, this is indicated by the significance of the F test of 0.000 <0.05
Co-Authors Fika Aryani