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Journal : JAE (Jurnal Akuntansi dan Ekonomi)

Pengaruh hutang terhadap laba bersih (Studi pada PT. UNILEVER INDONESIA TBK.) Suhartono Suhartono; Widya Damayanti; Taat Kuspriyono; Lukman Hakim; Abdurrachman Abdurrachman; Vera Agustina Yanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.17368

Abstract

PT Unilever Indonesia Tbk is a company engaged in manufacturing, marketing and product distribution. Debt is one source of capital in optimizing or developing company profits. The purpose of this study is to analyze the effect of debt on net income at PT Unilever Indonesia Tbk. This study uses quantitative methods, namely the data analysis method using statistical tests, namely the basic assumption test, correlation, coefficient of determination and linear regression equation. The sample data of this study were taken from the website of the BEI and PT Unilever Indonesia Tbk for the 2013-2020 quarter period, so that the data obtained were 32 data. Based on the results of the research, the correlation coefficient test of 0.311 shows that debt to net income has an insignificant, weak and unidirectional relationship. Partially there is no influence between debt on profit and loss (H0 is accepted, Ha is rejected). As for the linear regression equation, it is obtained Y=0.843 + 0.809X.
Pengaruh resiko kredit terhadap profitabilitas bank (Studi pada Bank Mandiri, Bank BNI dan Bank BRI) Suhartono Suhartono; Ai Halimah; Taat Kuspriyono; Abdurrachman; Lukman Hakim; Vera Agustina Yanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.18906

Abstract

This research is motivated by Credit Risk and Profitability that occurs in National Banks, namely Bank BRI, Bank Mandiri, and Bank BNI in 2012 - 2021. This study analyzes the effect of credit risk using Non Performing Loans (NPL) while profitability uses Return On Assets (ROA). ). The research method is descriptive quantitative with observations and analytical techniques used are classical assumption test and simple linear regression test. The data used is secondary data obtained from the financial statements of Bank BRI, Bank Mandiri and Bank BNI. The sample used in this study amounted to 30 samples from 3 national banks with a total period of 10 years for each bank. The results showed that there was an influence of the credit risk variable (NPL) on profitability (ROA) with an effect of 0.729 or 72.9%. T test shows that NPL has a significant negative effect on ROA and the hypothesis is accepted. If the NPL rises, it will reduce profitability. The novelty of this research is that there are comparisons from several banks and the latest data observation period is 2012-2021.