Jurnal Akuntansi Trisakti
Vol. 10 No. 2 (2023): September

PENGARUH LIABILITAS DAN EKUITAS TERHADAP LABA BERSIH PT BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2015-2022

Inggrit Frilly Sahetapy (Universitas Bina Sarana Informatika)



Article Info

Publish Date
30 Sep 2023

Abstract

Banks are financial institutions that continue to generate profits for their sustainability. The objectives of this study are: To determine the effect of liabilities and equity on net income at PT Bank Rakyat Indonesia Tbk for the 2015-2022. The subject of this research is the quarterly financial statements of PT Bank Rakyat Indonesia Tbk for the 2015-2021 Period. The research method used in this thesis is quantitative, multiple regression statistical analysis method to see the effect of liabilities and equity on net income at PT Bank Rakyat Indonesia Tbk 2015-2022. The results of this study indicate that the results of the multiple linear regression analysis equation are Y = 9.822 + (-0.026) X1 + (0.198) X2. The results of the T test liabilities have no significant effect while equity has a significant effect on net income. Simultaneously through the F test is that liabilities and equity have a significant effect on net income. The coefficient of determination test results show an R square value of 32.2%, meaning that liabilities and equity have a 32.2% contribution to net income. This shows that the increase in liabilities and equity will increase net profit at PT Bank Rakyat Indonesia.

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Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...