PRIVE: Jurnal Riset Akuntansi dan Keuangan
Vol. 6 No. 2 (2023): September

Efektivitas Financial Leverage Sebagai Akibat Dari Kinerja Keuangan Rentan Dengan Pandemi Pada Bank Konvensional di Indonesia

Nur Amalina (Universitas Aisyiyah Surakarta)
Sajiwo Tri Prakoso (Universitas Aisyiyah Surakarta)
Kharisma Aulia Insani (Universitas Aisyiyah Surakarta)

Article Info

Publish Date
29 Sep 2023


This study aims to examine the effect of leverage on financial performance. The data used in this study is secondary data from the financial reports of banking companies listed on the Indonesia Stock Exchange as of August 2019 -2021. In taking the sampling using purposive sampling technique. The analytical method used in this study is multiple regression analysis. The results of the study show that the Debt ratio and Debt to equity ratio have an effect on Return On Assets. Meanwhile, the Interest Covaregae Ratio has no effect on Return On Assets. For Debt to equity ratio and Interest Covaregae Ratio affect Return On Equity. Meanwhile, the Debt ratio has no effect on Return On Equity.

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