UKURAN RASIO LEVERAGE (DEBT TO EQUITY RATIO) DAN UKURAN CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) TERHADAP PROFITABILITAS (ROA) PADA BANK DI BURSA EFEK INDONESIA TAHUN 2015 – 2018

Penulis

  • YOHANES AUGUST GOENAWAN, M.Ak., BKP. Sekolah Tinggi Ilmu EKonomi Ppi Tangerang

Kata Kunci:

Return On Asset, Debt to Equity Ratio, orporate Governance Perception Index

Abstrak

ABSTRAK

The purpose of this study is to see the effect of debt to equity ratio and corporate governance perception index on profitability value. This research was conducted for banks that are included in the list of corporate governance perception index on the Indonesia Stock Exchange for the period 2015-2018. The sampling technique uses purposive sampling. This study uses IBM SPSS Software V.20.0 Statistick. with regression and show that simultaneously there is a significant influence between Debt to Equity Ratio (DER), Corporate Governance Perception Index (CGPI) of the profitability value of 50.1%, while 42.2% is influenced by other factors not examined in this study. While based on the results of partial testing shows that there is a negative and significant correlation between the Debt To Equity Ratio (DER) and the profitability value of the Banks, while the Corporate Governance Perception Index (CGPI) is not

Keywords: Return On Asset, Debt to Equity Ratio and Corporate Governance Perception Index

Referensi

Anwar, Sanusi. 2011. Metodologi Penelitian Bisnis. Jakarta : Salemba Empat

Ghozali, Imam. (2006). Aplikasi Analisis Multivariate Dengan Program SPSS,

Cetakan Keempat. Semarang: Badan Penerbit Universitas Diponegoro.

Hartono, J. 2014. Teori Portfolio dan Analisis Investasi. Edisi 8. Yogyakarta:

BPFE-Yogyakarta.

Hermuningsih, Sri. 2013. Pengaruh Profitabilitas, Growth Opportunity, Struktur

Modal Terhadap Nilai Perusahaan Pada Perusahaan Publik Di Indonesia.

Yogyakarta: University of Sarjanawiyata Taman Siswa Yogyakarta.

Kasmir. 2013.”Ruang Lingkup Lembaga Keuangan Bank.” In Bank Dan Lembaga

Keuangan Lainnya, edited by Fajar Interpratama Offset, 12thed. Depok: PT.

Raja Grafindo Persada, Jakarta

Kasmir. (2014). Analisis Laporan Keuangan, Edisi Satu, Cetakan Ketujuh.

Jakarta: Raja Grafindo Persada.

Kusumajaya, D. K. (2011). Pengaruh Struktur Modal Dan Pertumbuhan

Perusahaan Terhadap Profitabilitas Dan Nilai Perusahaan Pada Perusahaan

Manufaktur Di Bursa Efek Indonesia.

Mardiyanto, Handono. 2009. Intisari Manajemen Keuangan. PT Grasindo :

Jakarta.

Myers, M. (1984). Corporate Financing and Investment Decisions When Firms

Have Information That Investors Do Not Have. Journal of Financial Economic.

Reny Dyah Retno, Denies Priantinah. 2012. Pengaruh Good Corporate

Governance dan Pengungkapan CSR terhadap nilai perusahaan Studi Empiris

Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahub 2007-2010. E-

Jurnal Akuntansi. Universitas Negeri Yogyakarta.

Sartono, Agus. 2010. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta:

BPFE.

Scott, William R., 2012, Financial Accounting Theory. Sixth Edition. Toronto,

Ontario: Pearson Canada Inc.

Sugiyono. 2015. Metode Penelitian Kuantitatif Kualitatif, dan R&D. Bandung:

Alfabeta

Zimmerman. (1996). Factors Influencing Community Bank Performance in

California

www.fcgi.org

www.iicg.org

www.idx.co.id

www.kompas.com. September 8, 2019.

File Tambahan

Diterbitkan

26-11-2019

Terbitan

Bagian

Artikel