Jurnal Penelitian Ekonomi Akuntansi (JENSI)
Vol 7 No 1 (2023)

Analisis Liabilitas dan Ekuitas terhadap Laba Operasional pada PT AlloBank Indonesia, Tbk

Talitha Afrah Rafania (Universitas Pendidikan Indonesia)
Nura Anggraeny (Universitas Pendidikan Indonesia)
Kinanti Dara Putri (Universitas Pendidikan Indonesia)
Azzahra Verdi (Universitas Pendidikan Indonesia)
Syti Sarah M (Universitas Pendidikan Indonesia)



Article Info

Publish Date
15 Jun 2023

Abstract

This research was conducted with the aim of analyzing whether the Liability and Equity factors affect Operational Profit at PT.Allo Bank Indonesia. In this analysis, using a quantitative approach which uses secondary data collected from the quarterly financial reports of PT. AlloBank Indonesia, Tbk. from 2015 to 2022. The data was analyzed using descriptive analysis techniques, multiple linear regression analysis, classical assumption tests, and hypothesis testing. The results of the study show that partially Liabilities do not have a significant effect while Equity has a positive relationship and has a significant effect on Operating Income. Taken together, the Liability and Equity Variables have a significant impact on operating profit with an adjusted R square of 10.3%. However, this study has limitations on the representativeness of the secondary data which will affect the results of the analysis so that for future researchers, it is advisable to use more complete data and consider the measurement of relevant additional variables.

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Journal Info

Abbrev

jensi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal PEnelitian Ekonomi Akuntansi (JENSI) merupakan wahana hasil penelitian dan telaah konseptual dalam bidang ekonomi, keuangan dan bisnis, yang dierbitkan sejak tahun 2017, dan terbit 1 tahun 2 kali, yaitu setiap bulan Juni dan ...