Analysis Of The Effect Of Leverage On Profitability In BPR In NTT Registered In OJK For The Period 2017-2021
DOI:
https://doi.org/10.30822/aksioma.v3i1.3196Keywords:
DAR, DER, Profitability, ROA, LeverageAbstract
This study aims to determine whether the effect of Leverage, as measured by Debt to Asset Ratio and Debt to Equity Ratio, affects Profitability in BPRs in East Nusa Tenggara and has been registered with the Financial Services Authority. The sample used was 93 BPRs that met the criteria for this study. This study uses multiple linear regression analysis where overall, the two Leverage ratios significantly affect Profitability. However, when analyzed separately, there is no significant effect of Debt to Asset Ratio on Profitability, while a significant effect occurs on Debt to Equity Ratio on Profitability.
References
Agustina, I., Eprianto, I., & Pramukty, R. (2023). Pengaruh Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2017-2021. JURNAL ECONOMINA, 2(2), 464-475.
Hermawan, M. D. A. (2023). Pengaruh Cash Ratio (Cr) Dan Debt To Asset Ratio (Dar) Terhadap Return On Asset (Studi Kasus Pt Citilink Indonesia Tahun 2017-2021). AKSIOMA: Jurnal Manajemen, 2(2), 128-132.
Hermawan, M. D. A. (2023). The Effect Of Financing To Deposit Ratio, Capital Adequency Ratio, Non-Performing Financing On Net Profit Margin (Case Study Of Bank Muammalat Syariah 2018-2022). AKSIOMA: Jurnal Manajemen, 2(2), 123-127.
Hery. (2016) Analisis Laporan Keuangan Integrated and Comprehensive Edition. Adipramono, editor. PT. Grasiondo,Jakarta
Hery. (2020) Bank dan Lembaga Keuangan Lainnya. S D, editor. PT.Grasindo, Jakarta.
Jasmine. (2017). Pengaruh Leverage, Kepemilikan Institusional, Ukuran Perusahaan, dan Profitabilitas terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014) Oleh.JOM Fekon, 4(1), 1786–1800.
Kasmir. (2019). Analisis Laporan Keuangan. Depok: PT Rajagrafindo Persada.
Kasmir. (2021). Pengantar Manajemen Keuangan (Edisi Kedua). Jakarta: Prenadamedia Gorup.
Kasmir. 2005. Dasar-dasar Perbankan. Jakarta: PT. Raja Grafindo Persada.
Sari, N. K., & Mahardika, D. P. K. (2023). Investigasi Aktivitas Lindung Nilai, Ukuran Perusahaan dan Leverage terhadap Kinerja Keuangan. Jurnal Informatika Ekonomi Bisnis, 409-414.
Sugiyono, 2012. Buku Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta. Bandung.
Sugiyono, 2015, Buku Metode Penelitian dan Pengembangan. Alfabeta. Bandung.



