Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018)

Lulu Mardhiyah Sayekti; Suryo Budi Santoso

doi:10.30595/ratio.v1i1.7973

Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018)

Authors

Lulu Mardhiyah Sayekti Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto
Suryo Budi Santoso Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto

DOI:

https://doi.org/10.30595/ratio.v1i1.7973

Abstract

The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) duringÂ 2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect onÂ profitability.

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Published

2022-08-19

How to Cite

Sayekti, L. M., & Santoso, S. B. (2022). Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018). Ratio : Reviu Akuntansi Kontemporer Indonesia, 1(1), 37–47. https://doi.org/10.30595/ratio.v1i1.7973

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Issue

Vol. 1 No. 1 (2020): Reviu Akuntansi Kontemporer Indonesia

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Articles

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