Indonesian Journal of Economics and Management
Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)

Pengaruh DER Terhadap ROA pada Perusahaan Sektor Pertanian Terdaftar Bursa Efek Indonesia

Vira Septi Ayu Hasanah (Program Studi D3 Keuangan dan Perbankan, Politeknik Negeri Bandung)
Fatmi Hadiani (Jurusan Akuntansi, Politeknik Negeri Bandung)
Dadang Hermawan (Jurusan Akuntansi, Politeknik Negeri Bandung)

Article Info

Publish Date
31 Mar 2022

Abstract

This final project entitled Effect of DER on ROA in Agricultural Sector Companies on Indonesia Stock Exchange 2010-2019. The purpose is to determine the development of DER and ROA as well as to determine the effect of DER on ROA. The method writer used is a quantitative approach with panel data regression model as analytical tool, and Eviews 10 as statistical tools. The result using t-test is accepting hypothesis, meaning that DER does not have a positive and significant effect on ROA.

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Journal Info
Indonesian Journal of Economics and Management
Website

Abbrev

ijem

Publisher

Politeknik Negeri Bandung

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit ...