Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022

Pengaruh NPM, ROA, DER dan Size terhadap Kinerja Keuangan pada Sektor Real Estate dan Property yang terdaftar di BEI Periode 2018-2020

Sauh Hwee Teng (Universitas Prima Indonesia)
Paramita Rosadi Sitohang (Universitas Prima Indonesia)
Putri Citra Feronika (Universitas Prima Indonesia)
Ria Oktavia Damanik (Universitas Prima Indonesia)



Article Info

Publish Date
29 Mar 2022

Abstract

Good profit growth is an achievement expected by all companies. However, profit growth always fluctuates from time to time. This study aims to determine the effect of Net Profit Margin, Return On Assets, Debt To Equity Ratio and Size on Financial Performance in Real Estate and Property Companies. The samples used in this observation are from www.idx.co.id, which lists 16 companies from 52 sub real estate and properties companies registered in the BEI 2018-2020, 48 issuers over the last 3 years. The advanced sampling and its SPSS statistic software application v.20.0, using linear regression measures that indicate that coefficient determinations have a significant impact on net profit margin, return on assets, debt to equity ratio, the corporate size of  Fcount 2.674 > Ftable 2.58. Based on the R Square value contained in this study, it shows that 18.2% of the variables Net Profit Margin, Return On Assets, Debt To Equity Ratio, Size and the remaining 81.8% are explained by other variables not examined in this study. Simultaneous testing shows, Net Profit Margins, Debt To Equity Ratios and Size have a significant effect on financial performance. The results of the partial hypothesis show that the Debt To Equity Ratio and Size have a negative and positive effect, while Net Profit Margin and Return On Assets have no significant effect on financial performance.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...