Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018)

Lulu Mardhiyah Sayekti, S. Santoso
{"title":"Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018)","authors":"Lulu Mardhiyah Sayekti, S. Santoso","doi":"10.30595/ratio.v1i1.7973","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during  2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on  profitability.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"42 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Ratio : Reviu Akuntansi Kontemporer Indonesia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30595/ratio.v1i1.7973","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2

Abstract

The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during  2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on  profitability.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
企业规模、对等关系、企业资产关系和风险资本对盈利能力的评估(伊斯兰总保险公司2014-2018年的实证研究)
本研究的目的是确定公司规模、债务权益比、债务资产比和基于风险的资本对盈利能力的影响。研究期间为2014-2018年。本研究是一项定量研究,使用二手数据,并通过文献研究技术获得。采用有目的抽样方法进行抽样,其中在2014-2018年期间在金融服务管理局(OJK)注册的伊斯兰教业务部门的一般保险公司中获得了70个研究样本。分析方法为多元线性回归分析。本研究结果显示,公司规模对盈利能力有正向影响。负债权益比对盈利能力有负面影响。资产负债率对盈利能力没有影响。同时,风险资本对盈利能力有负向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
Pengaruh Profitabilitas, Transfer Pricing, dan Kepemilikan Asing Terhadap Tax Avoidance How Inflation Could Moderate The Effect of Financial Ratio on Stock Return Akuntansi untuk Dana Pensiun Meneropong Aspek Motivasional Pola Kecurangan Akademik Penerapan Peta Strategi dan Balance Scorecard untuk Meningkatkan Kinerja Manajemen (Studi Kasus pada Rumah Sakit Khusus Jiwa Soeprapto Provinsi Bengkulu)
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1