PENGARUH DEBT TO EQUITY RATIO TERHADAP LABA BERSIH DAN MODAL KERJA SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020

Elisa Irayani Simarmata, Elisa Irayani Simarmata (2022) PENGARUH DEBT TO EQUITY RATIO TERHADAP LABA BERSIH DAN MODAL KERJA SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACT ELISA IRAYANI SIMARMATA/1800861201178/MANAGEMENT/2022/ THE EFFECT OF DEBT TO EQUITY RATIO ON NET INCOME AND WORKING CAPITAL AS AN INTERVENING VARIABLE IN THE PLANTATION INDUSTRY LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2016-2020/1 St R. Adisetiawan,SE. MM/2 Ira Febrianti, SE. M.S.Ak This study aims to determine the effect of the Debt to Equity Ratio (DER) on net income. Debt to Equity Ratio (DER) to working capital. Working capital to net income. Debt to Equity Ratio (DER) to net income through working capital as an intervening variable. The type of data used in this research is secondary data that is quantitative in nature regarding the annual financial statements. The date in this study can be obtained from the financial statements of companies on the indonesian stock exchange that are included in the plantation industry period 2016-2020. The sample of this study is a company that has a positive profit in the plantation industry period 2016-2020 by using the purposive sampling method. There are 6 companies that meet the criteria as research samples. This study uses an analytical tool, namely path analysis. The results of this study indicate that: Debt to Equity Ratio has a significant effect on working capital, Debt to Equity Ratio has no significant effect on net income, working capital no significant effect on net income. Based on the results of the study, it can be concluded that the Debt to Equity Ratio partially has a significant effect on working capital. Debt to Equity Ratio has a direct effect on working capital, the magnitude of the effect is 17,05%. Partially Debt to Equity Ratio to net income does not have a significant effect, Debt to Equity Ratio has a direct effect on net income, the magnitude of the effect is 8,29%. Working capital partially on net income does not have a significant effect. Working capital has a direct effect on net income, the magnitude of the effect is 7,34%. Debt to Equity Ratio to net income through working capital does not have a direct effect of 11,19%, a direct effect of 8,29%, and a total effect of 19,48%.

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