Article Sidebar

Download
Pdf
Statistic
Read Counter : 795 Download : 500

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to determine the effect of Debt Financing and Equity Financing on the Profit Expense Ratio. The population in this study is Sharia Commercial Banks registered in Bank Indonesia from 2011 to 2018 as many as 11 banks while the sample is determined by the purposive sampling method and meets the criteria of 2 companies. The analytical method used is multiple linear regression models. This method is also called quantitative because the research data is in the form of numbers and analysis using statistics. Regression analysis results obtained an f-value of 4.155 which means that simultaneously has a significant effect on the profit expense ratio. Partial test results with the t-test showed that debt financing was obtained t-value 1,803> t table 1,687 and significant 0.009 <0.05. then it can be said that debt financing has a significant effect on the profit expense ratio. For equity financing obtained t-value 2.913> t table 1.687 and significant 0.045 <0.05. then it can be said that equity financing has a significant effect on the profit expense ratio.

Keywords

Working Capital, Return On Assets, Company Size, MSME Credit.

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Sunaryo, D. (2021). The Effect of Debt Financing and Equity Financing on Expense Ratio Profit : (Case Study of Sharia Commercial Banks Registered with Bank Indonesia Period 2011 - 2018). Ilomata International Journal of Management, 2(1), 8-14. https://doi.org/10.52728/ijjm.v2i1.107

References

  1. Chariri, Anis dan Gozali, Imam. (2003). Teori Akuntansi. Semarang : Badan Penerbit Universitas Diponegoro
  2. Ghina Adilla Yudha, N.N (2015). Pengaruh Debt Financing Dan Equity Financing Terhadap Return On Assets Bank Umum Syariah Dikota Bandung. Jurnal Akuntansi Universitas Islam Bandung
  3. Ghozali, Imam (2011). “Aplikasi Analisis Multivariate dengan Program IBM SPSS 20. Badan Penerbit Universitas Diponegoro. Semarang
  4. Harahap , Sofyan Safri, (2005). Teori Akuntansi. Jakarta PT. Raja Grafindo Persada
  5. Haryono, Slamet . (2005). Struktur Kepemilikan dalam Bingkai Teori Keagenan. Jurnal Akuntansi dan Bisnis, Vol.5, No 1, Hal 63-71.
  6. Hidayat, M. D. (2014). Pengaruh Debt Financing Dan Equity Financing terhadap Profit Expense Ratio Perbankan Syariah (Studi pada Bank Muamalat Indonesia dan Bank Syariah Mandiri). Universitas Brawijaya
  7. Ikatan Akuntansi Indonesia (IAI). (2004). Pernyataan Standar Akuntansi Keuangan (PSAK). Jakarta : Salemba Empat
  8. Karim Adiwarman (2013). Bank Islam Analisis Fiqih Dan Keuangan jakarta PT.Raja Grafindo Persada
  9. Muhammad (2005). Manajemen Bank Syariah. Unit Penerbit dan Percetakan (UPP) AMP YKPN