Pengaruh Times Interest Earned Ratio dan Account Receivable Turnover terhadap Return On Equity Pada Perusahaan Teknologi Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022

Syalommuel Sirait*, Thezar Hidayat Hasibuan, Hasbiana Dalimuthe

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh Times Interest Earned Ratio dan Account Receivable Turnover terhadap Return On Equity. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kumulatif dengan pendekatan kausal asosiatif dengan jenis data sekunder. Sumber data dalam penelitian ini menggunakan sumber data sekunder yang diperoleh dari data laporan keuangan. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Populasi dalam penelitian adalah seluruh perusahaan teknologi yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2022 sebanyak 30 perusahaan dengan menggunakan metode pengumpulan sampel purposive sampling. Berdasarkan kriteria tersebut terdapat 14 perusahaan sampel dengan gabungan data sebanyak 56 perusahaan. Hasil penelitian uji t menunjukkan bahwa The Times interestearned ratio berpengaruh positif dan signifikan terhadap return on equity dan account receivable turnover tidak berpengaruh terhadap return on equity. Hasil uji f menunjukkan bahwa Times Interest Earned Ratio dan Account Receivable Turnover berpengaruh positif dan signifikan terhadap Return On Equity.

Keywords


Times interest earned ratio; account recevaible turnonver; and return on equity

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DOI: https://doi.org/10.24815/jimps.v9i3.31276

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