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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Subagja, Muhamad Syidik
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Economics, Econometrics & Finance

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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).
Co-Authors Hari Sulistiyo Nanu Hasanuh Saputri, Ani Sri Suartini