NERACA : JURNAL AKUNTANSI TERAPAN
Vol 2, No 1: October 2020

The Influence Of Debt To Equity Ratio (DER) And Net Profit Margin (NPM) To Changes In Earnings In Construction And Building Sub-Sector Companies Listed In Indonesia Stock Exchange 2016-2019

Kiki Tri Rizky (Institut Ilmu Sosial dan Manajemen STIAMI)
Fika Aryani (Institut Ilmu Sosial dan Manajemen STIAMI)



Article Info

Publish Date
31 Oct 2020

Abstract

This study aims to examine and analyze  the influence  of Debt To Equity Ratio(DER) and Net Profit Margin (NPM) to changes in Earnings in Construction and Building Sub-Sector Companies listed  in Indonesia Stock Exchange 2016-2019.  A sample of 40 data were obtained using purposive sampling method.  This research used a quantitative approach with associative research type. Data analysis method used is multiple linear regression method.The results show that partially the Debt To Equity Ratio has a statistically significant negative effect  to change in Earnings, this is indicated by the results of the t test for the variable DER -15.149> 2.026 and Net Profit Margin. statistically significant effect to changes in Earnings  as indicated by the t test for the variable NPM 5,753> 2,026. Simultaneously, Debt to Equity Ratio and Net Profit Margin have a significant effect simultaneously to changes in Earnings, this is indicated by the significance of the F test of 0.000 <0.05

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Journal Info

Abbrev

JATIBARU

Publisher

Subject

Economics, Econometrics & Finance

Description

Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. ...