Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 3, No 2 (2020): Juni 2020 - Oktober 2020

Determinan Return on Asset Pada Perusahaan Subsektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia

Edisah Putra Nainggolan (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
15 Oct 2020

Abstract

This study aims to determine the determinants of Return on Assets in mining sector companies listed on the Indonesian stock exchange. The factors that become the object of research are the Current Ratio, Debt to Equity Ratio and Asset Structure. The research approach uses an associative approach. The sampling criteria used purposive sampling technique, namely the determination of the sample with certain criteria, so that of the 21 companies that became the population there were only 9 companies that could be sampled in the Coal Mining companies listed on the Indonesia Stock Exchange. Data collection techniques using documentation studies. The data analysis technique used multiple linear regression, regression requirements test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test), hypothesis testing (t test and F test) and the coefficient of determination (R-square). Processing data in this study using SPSS Software (Statistical Product and Service Solution) 16 for Windows. The results of the study prove that partially Current Ratio has a significant effect on Return On Assets, Debt to Equity Ratio has a significant effect on Return On Assets, and Asset Structure has a significant effect on Return On Assets. Meanwhile, simultaneously Current Ratio, Debt to Equity Ratio and Asset Structure have a significant effect on Return On Assets

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Journal Info

Abbrev

JAKK

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...