ANALISIS PENGARUH HUTANG TERHADAP PROFITABILITAS PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- This study aims to determine the influence of debts on the level of retailing company profitability in Indonesia for the period of 2013 - 2017. The type of this research was quantitative with the sampling technique used is Purposive Sampling technique while for data collection in this study carried out with documentaries sourced from financial report data reported on the Indonesia Stock Exchange. Data analysis techniques used multiple linear regression. The data analysis instrument in this study was used classic assumptions quality and hypothesis in this case using partial t test. The results of the tests conducted partially showed that Short Term Debt (STD) had a negative effect on Return on Equity (ROE). Whereas in the second independent variable, Long Term Debt to Equity Ratio (LTDE) did not influence ROE. Lastly, Debt to Equity Ratio (DER) have a positive effect on ROE. Therefore increasing Debt to Equity Ratio (DER) is advisable to increase profitability.