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All Journal (JUMPER) International Journal of Economics, Management and Accounting IJHABS
Burhanuddin
University State of Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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ANALYSIS NON-PERFORMING CREDIT OF RETURN ON ASSETS AT PT. BANK SULSELBAR PERIOD 2016-2022 Nurul Islamiyah; Nurman; Burhanuddin; Anwar Ramli; Muh. Ichwan Musa
Journal Management & Economics Review (JUMPER) Vol. 1 No. 2 (2023): August
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i2.31

Abstract

The purpose of this study was to determine the effect of non-performing loans on profitability, where profitability is the main measure of the overall success of a company. The risk of non-performing loans can cause income or profits to decrease, causing economic growth to slow down. Therefore, it is very important to know the impact of non-performing loans on return on assets. This research is a type of quantitative research. data collection techniques used to collect data on financial reports for 84 months. This research belongs to comparative causal, which measures the strength of the relationship between two or more variables to show the direction of the relationship between the independent variable and the dependent variable. Data analysis in this study uses the ROA and NPL formulas. From the results of research and discussion Return on Assets (ROA) is one of the profitability ratios that can take into account the Bank's management ability to earn overall profits. From the results of the t test research shows that NPL affects return on assets. This can be proven by the results of the t test variable NPL (X) on ROA (Y) showing a significance level of 0.475 < 0.05, it can be concluded that the NPL variable has no significant negative effect on ROA.
THE EFFECT OF CAPITAL STRUCTURE ON PROFITABILITY IN ANIMAL FEED SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Husnul Khatima; Muh. Ikhwan Maulana Haeruddin; Anwar; Romansyah Sahabuddin; Burhanuddin
Journal Management & Economics Review (JUMPER) Vol. 1 No. 2 (2023): August
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i2.34

Abstract

This study aims to determine the effect of capital structure on profitability in animal feed sub-sector companies listed on the Indonesian stock exchange. This type of research is Quantitative Descriptive. This study uses the independent variable capital structure, which is proxied by the ratio of debt to equity or Debt To Equity Ratio (DER). The dependent variable is profitability. Profitability is calculated using the Return On Equity (ROE) ratio. The data used is secondary data derived from the financial statements of animal feed sub-sector companies listed on the Indonesia Stock Exchange in 2014-2021. Samples were taken using the saturated sample method, in order to obtain a sample that met the requirements of 4 companies. The data analysis technique used is simple linear regression with hypothesis testing using the t statistical test, besides that a classic assumption test is also carried out which includes linearity tests, normality tests, and autocorrelation tests. The results of the analysis show that capital structure (DER) has a negative and significant effect on profitability (ROE) in animal feed sub-sector companies listed on the Indonesia Stock Exchange, this negative direction means that the greater the DER value owned by a company identified with total debt, the lower the profitability (ROE) value obtained by the company. The predictive ability of the DER variable on ROE is 23.8% as shown by R Square of 23.8%, while the remaining 76.2% is influenced by other factors not examined.
Co-Authors Abdi Akbar Anwar Anwar Ramli Chalid Imran Musa Husnul Khatima M. Ikhwan Maulana Haeruddin Muh Arsandi Nurman Nurul Islamiyah Romansyah Sahabuddin Sarah Riani