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
Keywords: ROA, DER, agricultural sector companies

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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Published
2022-03-31
How to Cite
Hasanah, V. S. A., Hadiani, F., & Hermawan, D. (2022). Pengaruh DER Terhadap ROA pada Perusahaan Sektor Pertanian Terdaftar Bursa Efek Indonesia. Indonesian Journal of Economics and Management, 2(2), 248-256. https://doi.org/10.35313/ijem.v2i2.3691