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All Journal RELEVAN : Jurnal Riset Akuntansi Cognitionis Civitatis et Politicae
Sulthoni, Abdilah Umar
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Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH DER, DAR DAN SIZE TERHADAP ROA PADA PERUSAHAAN KONSTRUKSI saprudin, saprudin; Sulthoni, Abdilah Umar; Dewi, Sita; Hadi, Sofyan
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.8717

Abstract

This study aims to determine and analyze the Effect of Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Company Size (SIZE) on Return on Asset (ROA) in Construction Companies listed on IDX in 2018-2022. This study is quantitative and is compiled based on data from 12 company samples, which were taken using the purposive sampling method. The analysis used multiple linear regression, simultaneous tests, and partial tests. From the results of the data processing carried out, it was concluded that DER had a negative and significant effect on ROA, DAR had a positive but not significant effect on ROA, SIZE had a negative and significant effect on ROA, and simultaneously DER, DAR, and SIZE had a significant effect on ROA. These variables have an influence value of 27% on ROA, with the other 73% influenced by other variables.
The Influence of Literacy Rates on Poverty in West Java Province in 2021-2022 Mohammad, Wily; Sulthoni, Abdilah Umar
Cognitionis Civitatis et Politicae Vol. 1 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/politicae.v1i2.1117

Abstract

The research utilizes data sourced from Badan Pusat Statistik covering the years 2021-2022 for each district in West Java. The dataset includes variables such as Literacy Rates and Number of Poor People, comprising a total of 108 data points across 27 districts. This quantitative approach aims to investigate the interplay between Literacy Rates and poverty using the Structural Equation Modeling method with Partial Least Squares (SEM-PLS) in SmartPLS 4.0, as outlined by Ghozali and Latan (2015). The study seeks to provide insights into how changes in Literacy Rates influence poverty dynamics within the province. The research finds a significant negative relationship (-0.299) between Literacy Rate and the Number of Poor People. This indicates that as Literacy Rate increases, there is a corresponding decrease in poverty levels within the province. The findings underscore the critical role of literacy in socio-economic development, highlighting its impact on educational attainment, economic opportunities, health outcomes, and community engagement.
Co-Authors Dewi, Sita Mohammad, Wily Saprudin Saprudin, Saprudin Sofyan Hadi