Debt to Equity Ratio (DER) dan Return On Asset (ROA) untuk Meningkatkan Harga Saham

Abstract

The purpose of this study is to inform impact Debt to Equity Ratio (DER) and Return On Equity (ROA) to Stock Price. The research does in range of time less of one year, in order to research design that used is time interest earned. This research that used to sampling technique time series The research is used descriptive approach and verificative with explanatory research and data analysis technique that used multiple linear regression. The results of this study is Debt to Equity Ratio (DER) and Return On Asset (ROA) has impact is significant to Stock Price. The differences is decided in independent variable object, and reaserch method. Population and research sample, research period, measure instrument and research result, and source of theory and international journal and international book.

The Effect of Islamic Social Reporting Disclosure and Company Reputation on Financial Performance with Business Ethics as a Moderating Variable

“…In this study, the control variable used to analyze the influence of ISR disclosure, company reputation and business ethics on financial performance is the size of the company (Ullah et al, 2020;Wang et al, 2020), the company's own capital capacity. to fulfill its obligations called Debt to Equity Ratio (DER) and the proportion between debt owned and all assets (assets) owned is called the Debt to Asset Ratio (DAR) (Andhani, 2019;Effendy, 2017;Kurniasih & Surachim, 2019). This study will analyze the effect of Islamic Social Reporting Disclosure and company reputation on financial performance.…”

“…The assessment uses a dummy where if the company implements the indicator it is given a value of 1 and if it is not given a value of 0. The variables to control financial performance consist of company size (Ullah et al, 2020;Wang et al, 2020), the company's own capital capacity, and the proportion between debt and wealth (Andhani, 2019;Effendy, 2017;Kurniasih & Surachim, 2019). Firm size is measured from the company's total assets at the end of the year (Wang et al, 2020).…”

“…Regarding the company's own capital capacity, the measurement uses the Debt to Equity Ratio (DER) which is a ratio that describes debt to equity in company funding. The formula for DER is (Andhani, 2019;Effendy, 2017;Kurniasih & Surachim, 2019):…”

“…The proportion between debt and wealth is measured by Debt to Asset Ratio (DAR). The formula for DAR is (Andhani, 2019;Effendy, 2017;Kurniasih & Surachim, 2019). DAR = The research model is moderated regression analysis (Winarni, 2018) with the following equation: Y= a + b 1 X 1 + b 2 X 2 + b 3 X 1 X 3 + b 4 X 2 X 3 + b 5 X 4 + b 6 X 5 + b 7 X 6 + e where Y is Financial performance (FP) in Return of Equity (ROE), a is constant, b is regression coefficient, X1 is Islamic Social Reporting Disclosure (ISRD), X2 is company reputation (CR), X3 is business ethics (BE) , X4 is the size of the company (Size), X5 is the Debt to Asset Ratio (DAR) and X6 is the Debt to Equity Ratio (DER).…”

Pengaruh Ukuran Perusahaan, Profitabilitas, Kepemilikan Saham oleh Publik, dan Leverage Terhadap Pengungkapan Internet Financial Reporting

“…Karena semakin besar jumlah saham yang dimiliki publik maka publik cenderung menuntut transparansi perusahaan yang sebesar-besarnya (Abdullah et al, 2017). Selain itu, hal lain yang menjadi pertimbangan perusahaan dalam mengungkapkan IFR adalah leverage yang dapat menggambarkan penggunaan dana pinjaman atau hutang untuk meningkatkan potensi imbal hasil bagi pemegang saham (Kurniasih & Surachim, 2019). Perusahaan yang memiliki leverage tinggi akan memiliki resiko yang tinggi untuk mengalami likuidasi, sebab akan sulit bagi perusahaan lepas dari beban utang yang dimilikinya (Putri & Azizah, 2019).…”