Efek moderasi ukuran perusahaan pada pengaruh debt to equity ratio dan longterm debt to equity ratio terhadap return on equity di Bursa Efek Indonesia
| Main Authors: | Basri, Muhammad, ., Dahrani |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Lembaga Penelitian dan Penulisan Ilmiah AQLI
, 2017
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| Online Access: |
https://ejurnal.id/index.php/jrfb/article/view/32 https://ejurnal.id/index.php/jrfb/article/view/32/25 |
Daftar Isi:
- This study aims is to analyze the influence of debt to equity ratio and longterm debt to equity ratio to return on equity. Furthermore, this study aims also is to analyze firm size in moderating the influence of debt to equity ratio and longterm debt to equity ratio to return on equity at retail trade company listed on Indonesia Stock Exchange. Type of research used in this research pertained associative approach. Data from 6 retail trading companies listed on the Indonesia Stock Exchange are used as samples, especially financial statement data for the period 2010-2015. In this study, multiple linear regression is used to answer the research hypothesis. The results showed that partially, debt to equity ratio has a significant effect on return on equity; long term debt to equity ratio has a significant effect on return on equity. Simultaneously, the variable debt to equity ratio and long term debt to equity ratio have a significant effect on return on equity. Meanwhile, firm size affects to the relationship between debt to equity ratio, long term debt to equity ratio to return on equity. Thus, firm size is a moderating variable in this study. Keywords: Debt to equity ratio, Longterm debt to equity ratio, Return on Equity, Firm size.