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Jurnal Akuntansi: Kajian Ilmiah Akuntansi
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PENGARUH DEBT TO EQUITY RATIO (DER), DEBT TO ASSET RATIO (DAR), DAN LONG TERM DEBT TO EQUITY RATIO (LDER) TERHADAP PROFITABILITAS

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 14 Jul 2018Publisher:Universitas Serang RayaJournal:Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK), volume 5, page 132 (issn: 2339-2436, eissn: 2549-5968, Copyright policy )
Authors: Maulita, Dian; Tania, Inta;

doi: 10.30656/jak.v5i2.669 , 10.5281/zenodo.1311574 , 10.5281/zenodo.1311575

PENGARUH DEBT TO EQUITY RATIO (DER), DEBT TO ASSET RATIO (DAR), DAN LONG TERM DEBT TO EQUITY RATIO (LDER) TERHADAP PROFITABILITAS

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Long term Debt to Equity Ratio (LDER) terhadap Profitabilitas pada perusahaan manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI pada periode 2011-2016. Metode Penelitian yang digunakan adalah metode kuantitatif assosiatif. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan bantuan SPSS VS 20.00. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI Periode 2011-2016. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Berdasarkan hasil penelitian dapat disimpulkan bahwa (1) DER tidak berpengaruh signifikan terhadap Profitabilitas. (2) DAR tidak berpengaruh signifikan terhadap Profitabilitas. (3) LDER berpengaruh signifikan terhadap Profitabilitas. (4) DER, DAR, dan LDER secara simultan berpengaruh signifikan terhadap Profitabilitas.

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Keywords

debt to asset ratio (dar), profitabilitas, Accounting. Bookkeeping, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Long term Debt to Equity Ratio (LDER), Profitabilitas, debt to equity ratio (der), HF5601-5689, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Long term Debt to Equity Ratio (LDER), Profitabilitas, dan Long term Debt to Equity Ratio (LDER), dan long term debt to equity ratio (lder), Debt to Equity Ratio (DER), Profitabilitas, Debt to Asset Ratio (DAR)

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
views
OpenAIRE UsageCountsViews provided by UsageCounts
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