PENGARUH DEBT RATIO, DEBT TO EQUITY RATIO, DAN TIME INTEREST EARNED TERHADAP RETURN ON EQUITY (Studi Pada Perusahaan Sektor Property, Real Estate, dan Building Construction yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013)

Authors

  • Fitria Dwi Susanti

Abstract

The purpose of this research to find out of the effect of variable influence Debt Ratio (DR), Debt to Equity Ratio (DER), and Time Interest Earned (TIE) in a simultaneous on variable Return On Equity (ROE) and the variable is the most dominant influence on ROE. This type of research namely an explanatory research. The population of 55 companies on Property, Real Estate and Bulding Contruction during the periode of 2010-2013. The technique of sampling, sampling purposive type sampling nonprobabilitas. Based on the considerations listed in BEI during the period 2010-2013, financial reports published , and the data needed writer, then sample taken 15 companies. Analysis of data used namely descriptive statistic, the classical the assumption, and double regression analysis. Data analysis use software SPSS 21.00 for windows. Research result indicates simultaneously with variables DR, DER, and TIE influence significant effect on the value of coefficient of determination ROE. In partial, only variable DR and DER significant effect to ROE. Variable DR having influence most dominant against ROE that have a beta coefficient and t the greatest is 0,409 and 2,312. Keyword : Debt Ratio, Debt to Equity Ratio, Time Interest Earned, Return On Equity ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh variabel Debt Ratio (DR), Debt to Equity Ratio (DER), dan Time Interest Earned (TIE) secara simultan terhadap variabel Return On Equity (ROE) dan variabel yang paling dominan pengaruhnya terhadap variabel ROE. Jenis penelitian ini yaitu penelitian penjelasan (explanatory rearsch). Jumlah populasi 55 perusahaan pada sektor Property, Real Estate, dan Building Contruction. Teknik pengambilan sampel, sampling nonprobabilitas jenis sampling purposive. Berdasarkan pertimbangan terdaftar di BEI selama periode 2010-2013, menerbitkan laporan keuangan, dan adanya data yang diperlukan penulis, maka  diambil sampel  sebanyak 15 perusahaan. Analisis data yang digunakan yaitu statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda. Analisis data menggunakan software SPSS 21.00 for windows. Hasil penelitian menunjukkan secara simultan variabel DR, DER, dan TIE berpengaruh signifikan terhadap ROE. Secara parsial, variabel DR dan DER yang berpengaruh signifikan terhadap ROE. Variabel DR memiliki pengaruh paling dominan terhadap ROE dengan memiliki nilai koefisien beta dan t hitung paling besar yaitu 0,409 dan 2,312.   Kata kunci : Debt Ratio, Debt to Equity Ratio, Time Interest Earned, Return On Equity

Downloads

Published

2015-02-03

Issue

Section

Articles