Jurnal Akuntansi Muhammadiyah
Vol 4, No 1 (2013)

PENGARUH RISIKO BISNIS DAN RISIKO KEUANGAN TERHADAP TINGKAT KEUNTUNGAN (Studi Kasus Perusahaan Makanan dan Minuman di Indonesia)

Zainuddin - (Unknown)



Article Info

Publish Date
17 Jul 2014

Abstract

            This research was aimed to examine the influence of business risk and financial risk against profit rate of food and beverage company in Indonesia. Profit rate is measured by return on investment (ROI) and return on equity (ROE). Observation period in the research from 2008 to 2011 financial statements have been audited food and beverage company listed on the Indonesia Stock Exchange, and the company reports its financial statements during period of research a total of 17 companies, and a the amount of observations were 68. Data analysis techniques used multiple linear regression. The results showed that the business risk and financial risk are jointly or partial effect on the rate of profit, both the rate of profit is measured by ROI and ROE in the food and beverage company in Indonesia. Keywords: Rate of return, return on investment, return on equity, business risk and financial risk.

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Journal Info

Abbrev

JAM

Publisher

Subject

Social Sciences

Description

JAM: JURNAL AKUNTANSI Muhammadiyah diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah Aceh (UNMUHA) secara berkala dua Edisi dalam setahun yaitu Edisi Januari-Juni dan Edisi Juli-Desember. JURNAL AKUNTANSI MUHAMMADIYAH adalah untuk menyebar luaskan informasi hasil karya tulis ilmiah kepada ...