BJRA (Bongaya Journal of Research in Accounting)
Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting

Pengaruh Solvabilitas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Pertambangan Logam Dan Mineral Lainnya Yang Terdaftar Di BEI

Asri, Rahmatul (Unknown)
Idris, Hariany (Unknown)
Afiah, Nur (Unknown)



Article Info

Publish Date
29 Apr 2023

Abstract

This study aims to determine the effect of solvency on profitability in metal and other mineral mining sub-sector companies listed on the Indonesian stock exchange. The variable of this research is profitability as the dependent variable (Y) as measured byreturn on investment, and solvency as the independent variable (X) as measured bydebt to asset ratio. The population of this study is all metal and other mineral mining sub-sector companies listed on the Indonesian stock exchange in 2018-2021 as many as 11 companies, while the sample is 8 metal and other mineral mining sub-sector companies on the Indonesian stock exchange which were taken using thepurposive sampling. Data collection was carried out using documentation techniques. Data analysis was performed by normality test, simple regression test, hypothesis test which consisted of the coefficient of determination test and the individual parameter significant test (statistical t test). The results showed that, based on the results of the t test, the solvency value of t was obtainedcount >ttablenamely -3.394> 2.042 and a significance value of 0.02 <0.05. This shows that solvency has a significant negative effect on profitability so that the hypothesis is accepted.

Copyrights © 2023






Journal Info

Abbrev

BJRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Bongaya Journal for Research in Accounting (BJRA) adalah jurnal yang berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Akuntansi. Diterbitkan dua kali setahun oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (P3M) STIEM ...