Email this article 
Analisis Determinasi Profitabilitas Perusahaan Sektor Pertanian di Bursa Efek Indonesia
Abstract
The purpose of this study is to find out and analyze Operational Costs, Debt to Asset Ratio, Profitability using Return on Assets (ROA) measurements and the magnitude of the influence of Operational Costs and Debt to Asset Ratio on Profitability in the Agricultural Industry Listing on the Indonesia Stock Exchange 2020- 2022. The approach used is a quantitative approach with explanatory methods, secondary data with purposive sampling analysis sampling technique. The statistical method used is multiple linear regression, in addition to that a classic assumption test is also carried out assisted by the SPSS Version 25 for windows program. Based on the results of the analysis that the effect of Operational Costs and Debt to Asset Ratio on Profitability is 27,2%.. The hypothesis test shows that there is a simultaneous influence between Operational Costs and the Debt to Assets Ratio on Profitability. Partially Operational Costs and Debt to Asset Ratio have no effect on Profitability
Full Text:
PDFReferences
Brigham, Eugene F., & Houston. 2019. Essentials of Financial Management. Singapore: Cengage Learning Asia Pte Ltd.
Brigham, Eugene dan Fress Houston. 2010. Dasar - Dasar Manajemen Keuangan Buku 2 edisi 11. Jakarta: Selemba Empat.
Halim Abdul & Supomo Bambang. 2009. Akuntansi Manajemen. Yogyakarta: BPFE.
Haloho, B. U. 2021. Pengaruh Current Ratio, Debt To Assets Ratio Dan Total Asset Turnover Terhadap Return On Assets Pada Perusahaan Sub Sektor Pertanian
Hery. 2017. Analisis Laporan Keuangan. Cetaka kedua. Jakarta: PT Grasindo
Jumingan. 2017. Analisis Laporan Keuangan. Jakarta: Bumi Aksara.
Kasmir. 2019. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Margaretha, Farah. 2011. Manajemen Keuangan. Jakarta: Erlangga.
Maryana, Diana dan Febriliani Samanina, Alva. 2021. Pengaruh Biaya Produksi dan Biaya Operasional terhadap Laba Bersih Pada PT Unilever Indonesia Tbk Periode 2013-2020. Jurnal Akuntansi, Vol. 14, November, hal: 42-56. Akuntansi Politeknik Pos Indonesia.
Maulita Dian & Tania Inta. 2018. Pengaruh Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), dan Long Term Debt to Equity Ratio (LDER) Terhadap Profitabilitas. Vol 5. No 2. Jurnal Akuntansi. Universitas Serang Raya.
Mulyadi. 2018. Akuntansi Biaya. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
Munawir. 2014. Analisis Laporan Keuangan. Yogyakarta: Liberty.
Samosir Hottua. 2018. Pengaruh Biaya Operasional (Operating Expense), DER (Debt to Equity Ratio), dan CR (Current Ratio) Terhadap Profitabilitas pada Perusahaan Sektor Manufaktur di BEI (Bursa Efek Indonesia) Tahun 2012-2015. Vol 3. No 1. Jurnal Mutiara Akuntansi.
Siyoto, Sandu dan Sodik, M.A. 2015. Dasar Metodologi Penelitian. Yogyakarta: Literasi Media Publishing.
Sujarweni, V. Wiratna. 2016. Metodologi Penelitian Lengkap, Praktis, dan Mudah Dipahami: Yogyakarta: Pustaka Baru Press.
Sutrisno, Edy. 2017. Manajemen Sumber Daya Manusia. Jakartra: Kencana
Titik Wijayanti. 2012. Managemen Marketing Plan. Jakarta: PT Elex Media Kompetinduo
Wardiyah, Mia Lasmi. 2017. Analisis laporan keuangan. Bandung: CV Pustaka Setia.
Yusuf. 2006. Elemen Biaya. Edisi Kedua. Cetakan Kedua: Erlangga: Jakarta
Zandra Rosy Aprieza Puspita. 2016. Pengaruh Biaya Operasional dan Perputaran Persediaan Terhadap Profitabilitas. Vol 1. No 1. Jurnal Akuntansi dan Investasi. Universitas Madura.
Zulkarnaen Zuliana. 2018. Pengaruh Debt to Asset Ratio Terhadap Return On Asset Pada Perusahaan Asuransi yang Terdaftar di BEI Tahun 2010-2015. Jurnal Warta Edisi 56. Universitas Dharmawangsa.
DOI: https://doi.org/10.37058/banku.v4i2.9537
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 BanKu: Jurnal Perbankan dan Keuangan
This work is licensed under a Creative Commons Attribution 4.0 International License.
BanKu:Jurnal Perbankan dan Keuangan
Jurusan Perbankan dan Keuangan
Fakultas Ekonomi dan Bisnis Universitas Siliwangi
Jl. Siliwangi No. 24 Kota Tasikmalaya
Kode Pos 46115 Telepon: (0265) 323534
BanKu: Jurnal Perbankan dan Keuangan by Program Studi Keuangan dan Perbankan Fakultas Ekonomi dan Bisnis Universitas Siliwangi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://http://jurnal.unsil.ac.id/banku