DEBT TO EQUITY ANALYSIS OF COMPANY PROFITABILITY (ACES, ADRO, AKRA, AMRT, ANTM, AND ASII)

  • Putu Rani Susanthi Sekolah Tinggi Ilmu Ekonomi Galileo
  • Hendri Kremer Institut Teknologi Batam
  • Asih Purwana Sari Sekolah Tinggi Ilmu Ekonomi Galileo
  • Vincentius Ade Arianto Ciptoputro Sekolah Tinggi Ilmu Ekonomi Galileo
  • Hazriyanto Hazriyanto Sekolah Tinggi Ilmu Ekonomi Galileo
Keywords: Debt to equity ratio, Profitability, Linear regression, Financial reports

Abstract

This study analyzes the relationship between the debt-to-equity ratio and company profitability. The data used in this study are from the company's annual financial reports of six companies from 2018 to 2022. The analysis uses simple linear regression with the SPSS v24 statistical tool to determine whether there is a significant relationship between DER and company profitability. The results of the study show that the results of the relationship and influence are not substantial on profitability. Future research is expected to conduct a study with a broader scope and examine other factors such as inventory turnover and others.

Published
2023-07-25
How to Cite
Susanthi, P. R., Kremer, H., Sari, A. P., Ciptoputro, V. A. A., & Hazriyanto, H. (2023). DEBT TO EQUITY ANALYSIS OF COMPANY PROFITABILITY (ACES, ADRO, AKRA, AMRT, ANTM, AND ASII). JURNAL CAFETARIA, 4(2). https://doi.org/10.51742/akuntansi.v4i2.1052
Section
JURNAL CAFETARIA JULY 2023