JUMAN Tools (Jurnal Manajemen Tools)
Vol 6 No 1 (2016): JURNAL Manajemen Tools

PENGARUH RETURN ON EQUITY, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP HUTANG PADA PERUSAHAAN PT. ASAM JAWA MEDAN

Anwar Sanusi (Unknown)



Article Info

Publish Date
12 Feb 2018

Abstract

This study aims to prove the effect of the ratio of profitability and solvency of the debt atPT. Asam Jawa Medan performed with kuantitatif research methods. PT Asam JawaMedan is one of the privately owned plantation company in the archipelago and is currentlymanaged in a professional manner starting from January 1982. The Development of thiscompany is increasing every year in terms of both sales and total assets of the company,the processing system is supported with modern equipment and advanced counted. In theimplementation of PT. Asam Jawa Terrain face multiple barriers one of which is tomaximize debt that may have the ability to raise funding in order to increase profitabilityof the company. In this study using secondary data, financial statements. PT. Asam JawaMedan and observations taken author is financial statement data from 2004 to 2013. Theresults of this research is the analysis of the relationship between the coefficient ofprofitabilitasdan solvency ratio of the leverage ratio (R 0.927), which means having apositive relationship or directly proportional to the level of relations tight or strong. Resultsof testing the hypothesis by using test F, variable profitability and solvency ratio has asignificance value of 0.000 is smaller than the significance level of 0.05 and F count> Ftable means the ratio of profitability and solvency (X) significantly affects the debt (Y) fora few things, namely research data for only 10 years, the ratio of profitability only in thereturn on equity ratio (ROE) and Net Profit Margin ratio (NPM), and the solvency ratio ofonly debt To Equity ratio (DER) and debt (leverage ratio) only on Total debt To TotalAssets Ratio (TDTTA).

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Journal Info

Abbrev

JUMANT

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen Tools adalah media publikasi Kajian Konseptual dan praktis berupa Telaah Teoretis maupun hasil-hasil penelitian empiris yang membahas bidang Manajemen. Terbit dua kali dalam setahun setiap bulan Juni dan Desember. Redaksi mengundang para akademisi, peneliti dan praktisi dibidang ...