Tujuan penelitian ini adalah untuk menganalisis Pengaruh Debt To Equity Ratio (DER), Non Performing Loan (NPL), Loan To Deposit Ratio (LDR) dan Pertumbuhan Perusahaan Terhadap Profitabilitas Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Objek Penelitian ini adalah Bank Pemerintah dan Bank Swasta Nasional di Indonesia yang masuk 10 besar ,yaitu PT. Bank BRI Persero Tbk, PT. Bank Mandiri, Tbk, Bank BCA, Tbk, PT. Bank BNI, PT. Bank BTN, Tbk, PT. Bank CIMB Niaga, PT. Bank Panin, Tbk, PT. Bank OCBC NISP, Tbk, PT.Bank Maybank Indonesia, Tbk, dan PT.Bank Danamon, Tbk. dengan menggunakan Laporan Keuangan Publikasi periode 2014 – 2018. Teknik analisis data yang digunakan adalah regresi linier berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta F-statistik untuk menguji keberartian pengaruh secara bersama-sama dengan tingkat signifikansi 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Selama periode pengamatan menunjukkan bahwa data penelitian berdistribusi normal. Berdasarkan uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi tidak ditemukan variabel yang menyimpang dari asumsi klasik. Hal ini menunjukkan data yang tersedia telah memenuhi syarat menggunakan model persamaan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Debt To Equity Ratio (DER), dan Loan To Deposit Ratio (LDR) berpengaruh negatif dan signifikan terhadap Return on Assets (ROA). Sedangkan variabel Non Performing Loan (NPL) berpengaruh negatif dan tidak signifikan terhadap ROA. Adapun Pertumbuhan Perusahaan berpengaruh positif dan signifikan Terhadap ROA Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia.
This paper examines the relative importance of firm size, investment opportunity set, and probability in predicting earnings quality. This study's research method involves using quantitative data. The purpose of this study is to analyze companies in Indonesia that publish financial reports and disseminate them on the Indonesia Stock Exchange. The study population is the financial statements of manufacturing companies in the consumer goods industry sector that are listed on the IDX as many as 50 companies with purposive sampling technique so that it becomes 38 company financial reports with two years of data so that the total sample to 76 financial statement data. The data collected from the Indonesian stock exchange were analyzed by multiple regression using ordinary least squares with the Eviews software (V.11). The results of the study show that profitability, size, and investment opportunity are positively correlated with higher-quality earnings. Consequently, the company's profitability has a positive and significant effect on its financial performance, meaning that the more profitable a company, the stronger its earnings. Company size is positively affected by the earnings quality of a company, meaning that larger companies reward higher quality earnings. The investment opportunity set has a positive and significant effect on earnings quality, which means that earnings quality increases because more investors are interested in investing.
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