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Journal : Jurnal Akuntansi Kompetif

PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN PRICE TO BOOK VALUE TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Putri, Lodia Dwika; Nurmansyah, Nurmansyah; Aznuriyandi, Aznuriyandi
Jurnal Akuntansi Kompetif Vol. 7 No. 1 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i1.1614

Abstract

This study aims to analyze the effect of Debt To Equity Ratio, Return On Assetss, and Price To Book Value on Stock Return. The population in this study are all property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021. Sampling was carried out using a purposive sampling method and 14 companies were selected. The analysis technique used is the multiple linear regression method, data quality test, classical assumption test, model goodness of fit test and individual parameter significance test. The results showed that the Debt To Equity Ratio and Price To Book Value had an effect on Stock Return, while Return On Assetss had no effect on Stock Return. The close relationship that occurs between the variables Debt To Equity Ratio, Return On Assetss, and Price To Book Value is quite strong with a correlation coefficient of 50.5% and the contribution of the independent variable to the dependent variable is 19.7% while 80.3% is influenced by other variables that are not included in this research method. Keyword: Debt To Equity Ratio, Return On Assets , Price To Book Value, and Stock Return.
PENGARUH NON PERFORMING FINANCE (NPF), CAPITAL ADEQUACY RATIO (CAR) DAN OPERATIONAL EFFICIENCY RATIO (BOPO) TERHADAP FINANCIAL SUSTAINABILITY RATIO BANK UMUM SYARIAH TERDAFTAR DI OJK Putri, Lodia Dwika; Nurmansyah, Nurmansyah; Tria Putri, Librina
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1709

Abstract

This study aims to determine whether the effect of net performing financial (NPF), capital adequacy ratio (CAR) and operational efficiency ratio (BOPO) on financial sustainability ratio (FSR) at Indonesian Syariah Commercial Banks registered with the Financial Services Authority (OJK). 2018-2020. The population in this study at the same time used as a sample, amounting to 14 Indonesian Islamic banking companies. Processing and data analysis using multiple linear regression analysis with the SPSS program. The data test used for multiple linear regression is the classical assumption and hypothesis testing. The results of this study prove that partially the net performing financial (NPF) has a positive and significant effect on financial sustainability ratio (FSR), the capital adequacy ratio (CAR) has a negative and significant effect on financial sustainability ratio (FSR) and operational efficiency ratio (BOPO) has a negative and significant effect on financial sustainability ratio (FSR). Simultaneously, it proved that net performing finance (NPF), capital adequacy ratio (CAR) and operational efficiency ratio (BOPO) had a significant effect on financial sustainability ratio (FSR), with a significant value of 0.000 <0.05. The Adjusted R Square value shows a result of 0.987, which means that 98,7% financial sustainability ratio (FSR) is influenced by net performing financial (NPF), capital adequacy ratio (CAR) and operational efficiency ratio (BOPO). While the remaining 1,3% is influenced by other variables outside of this study. Keywords: Net Performing Financial (NPF), Capital Adequacy Ratio (CAR) and Operational Efficiency Ratio (BOPO) to Financial Sustainability Ratio (FSR)