PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET DENGAN PRICE EARNING RATIO SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR COMPUTER DAN SERVICES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020

Tiara Putri Amaliyah.hr, Tiara Putri Amaliyah.hr (2022) PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET DENGAN PRICE EARNING RATIO SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR COMPUTER DAN SERVICES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACT Tiara Putri Amaliyah.hr / 1800861201043 / Faculty of Economic / Financial Management / The Effect Of Debt to Asset Ratio And Debt To Equity Ratio On Return On Asset With Price Earning Ratio As An Intervening Variable In Computer And Services Sub Sektor Companies Listed On The Indonesian Stock Exchange For The 2015-2020 Period / 1 v st Advisor Dr. Ali Akbar, SE,MM,CRP and 2 nd Advisor Albetris, SE,MM. This study aims to determine the effect Of Debt To Asset Ratio and Debt To Equity Ratio On Price Earning Ratio, the effect Of Debt to Asset Ratio, Debt To Equity Ratio, and Price Earning Ratio On Return On Asset, Debt To Asset Ratio and Debt To Equity Ratio to Return On Asset With Price Earning Ratio As Intervening Variable. The type of data used in this research is secondary data which is quantitative in nature regarding the annual financial statements and the closing stock price. The data in this study can be obtained from the financian statemants of companies on the Indonesia stock Exchange whice are included in The Computer and Services Sub Sektor group for the 2015-2020 Period. The sample of this research is companies that are included in the Computer and Services Sub Sector in the 2015-2020 Period using the purposive sampling method. The are 5 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 Asset Ratio has no significant effect on Price Earning Ratio, Debt To Equity Ratio has a significant effect on Price Earning Ratio, Debt To Asset Ratio has no significant effect on Return On Asset, Debt To Equity Ratio has a significant effect on Return On Asset, Price Earning Ratio has a significant effect on Return On Asset. Based on the results of the study, it can be concluded that the direct effect of Debt To Asset Ratio on Price Earning Ratio is 4.41% and the indirect effect is -4.38% with a total of 0.03%. Debt To Equity Ratio has a direct effect on Price Earning Ratio is 24.60% and the indirect effect is -4.38% with a total of 20.22%. Debt To Asset Ratio has a direct effect on Return On Asset is 0.60% and the indirect effect is -2.57% with a total of -1.97%. Debt To Equity Ratio has a direct effect on Return On Asset is 61.30% and the indirect effect is -2.57% with a total is 58.73%. Price Earning Ratio has a direct effect on Return On Asset is 23.33%. Debt To Asset Ratio and Debt To Equity Ratio through Price Earning Ratio on Return On Asset have an effect is 48.09%.

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