Pengaruh Tangibility, Pertumbuhan Penjualan dan ROA Terhadap DAR Perusahaan yang Tergabung dalam Indeks LQ-45 Tahun 2018-2020

Febriyanti, Ika Lingga and Mauliddah, Nurullaili (2022) Pengaruh Tangibility, Pertumbuhan Penjualan dan ROA Terhadap DAR Perusahaan yang Tergabung dalam Indeks LQ-45 Tahun 2018-2020. Improvement: Jurnal Manajemen dan Bisnis, 2 (1). pp. 59-68. ISSN 2807-8470

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Abstract

The purpose of this study was to test and empirically prove the effect of Tangibility, Sales Growth and Return on Assets (ROA) on the Debt to Asset Ratio (DAR) of Companies Incorporated in the LQ-45 Index 2018-2020. The following research uses a quantitative approach and uses multiple linear regression analysis with data processing using the Eviews 9 program tool. The sampling method uses purposive sampling technique. The sample of this study consisted of 19 companies. The results show that tangibility, sales growth and return on assets simultaneously have a significant effect on the debt to asset ratio with a probability value of 0.0000. The t-test shows that the tangibility and return on assets variables have a significant effect on the debt to asset ratio, while sales growth has no significant effect on the debt to asset ratio. The value of the coefficient of determination in this study amounted to 0.379 or 38% which means that the contribution of the independent variable to the dependent variable.

Item Type:	Article
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Jurnal > Fakultas Ekonomi dan Bisnis
Depositing User:	NURULLAILI MAULIDDAH
Date Deposited:	09 Oct 2023 15:23
Last Modified:	09 Oct 2023 15:23
URI:	http://repository.um-surabaya.ac.id/id/eprint/8269

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