Dyah Ayusulistyaningrum
Universitas Pembangunan Nasional Veteran Yogyakarta

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Analisis standar rata-rata profitabilitas pada industri energi dan industri finansial Sri Suryaningsum; Dyah Ayusulistyaningrum
Qualitative Research of Business and Social Sciences Vol. 1 No. 2 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v1i2.6860

Abstract

ROA and ROE are indicators of management performance. However, there is a phenomenon in which companies exhibit different characteristics, particularly across industrial sectors. This raises concerns about the standards for what constitutes good or bad performance for companies in the energy and financial industries, given the same or different ROA and ROE values. This research aims to determine the average standard ROA and ROE values between the energy and financial sectors. This research uses ROA and ROE data from 36 companies in the energy sector and 41 companies in the financial industry, sourced from the IDX and Yahoo Finance. ROA and ROE values are secondary data to be analyzed using descriptive statistics and the homogeneity of variance. As a result, the average ROA in the Indonesian energy industry is 8.11%, while the average ROE is 16.91%. In the Indonesian financial sector, the average ROA is 1.66%, and the average ROE is 6.00%.