Jurnal Manajerial Dan Kewirausahaan
Vol. 4 No. 3 (2022): Jurnal Manajerial dan Kewirausahaan

Pengaruh Efisiensi, Efektivitas dan Financial Leverage terhadap ROE Perusahaan Subsektor Perkebunan dan Tanaman Pangan

Bella Millenia (Universitas Tarumanagara)
Maswar Abdi (Universitas Tarumanagara)



Article Info

Publish Date
16 Aug 2022

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh efisiensi operasional, efektivitas aset, dan financial leverage terhadap kinerja keuangan perusahaan publik subsektor perkebunan dan tanaman pangan. Populasi dalam penelitian ini adalah seluruh perusahaan publik subsektor perkebunan dan tanaman pangan periode 2016-2020. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan menggunakan software Eviews 10. Hasil dari penelitian ini menunjukan bahwa (1) Efisiensi operasional berpengaruh negatif dan signifikan terhadap return on equity, (2) Efektivitas aset berpengaruh negatif tetapi tidak signifikan terhadap return on equity, (3) Financial leverage berpengaruh negatif dan signifikan terhadap return on equity. The purpose of this study was to determine how the effect of operational efficiency, asset effectiveness, and financial leverage on the financial performance of public companies in the plantations and food crops sub-sector. The population in this study are all public companies in the plantations and food crops sub-sector for the 2016-2020 period. This study uses multiple linear regression analysis using Eviews 10 software. The results of this study indicate that (1) operational efficiency has a negative and significant effect on return on equity, (2) the effectiveness of asset use has a negative but not significant effect on return on equity, ( 3) Financial leverage has a negative and significant effect on return on equity.

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Journal Info

Abbrev

JMDK

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajerial dan Kewirausahaan e-ISSN 2657-0025 is a collection of articles created by students of Management Study Program, Faculty of Economics and Business, Universitas Tarumanagara, as a requirement to achieve Bachelor of Economics degree. Jurnal Manajerial dan Kewirausahaan is published ...