GANEC SWARA
Vol 18, No 2 (2024): Juni 2024

PENGARUH DEBT TO ASSET RATIO (DAR) TERHADAP KUALITAS LABA PADA PT MULIA INDUSTRINDO,TBK

NUR ILAH (Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Bima)
PUJI MUNIARTY (Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Bima)

Article Info

Publish Date
06 Jun 2024

Abstract

This research examines how the Debt to Asset Ratio (DAR) affects the profit quality of PT Mulia Industrindo, Tbk. This quantitative correlational type of research is used in the 2013–2022 financial reports, balance sheets, profit and loss reports, and cash flow reports. The sampling method uses purposive. SPSS v.20 software was used to analyze the relationship between Debt to Asset Ratio (DAR) and earnings quality using simple linear regression, correlation coefficient, coefficient of determination, and two-square t test. This research finds that the Debt to Asset Ratio (DAR) has no effect on earnings quality because the role of investors decreases if the company's assets are financed more by debt than by its own capital. Because this value fails to balance the capital available and needed in managing money.  

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Journal Info
GANEC SWARA
Website

Abbrev

GARA

Publisher

Universitas Mahasaraswati

Subject

Agriculture, Biological Sciences & Forestry Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Ganec Swara merupakan wadah untuk hasil penelitian dan ulasan ilmiah pada bidang-bidang ilmu seperti Ilmu Sosial, Pertanian, Ekonomi, Teknik, Hukum, Kependidikan dan ...