The Impact of Return on Equity (ROE) Dan Debt to Equity Ratio (DER) Toward Change in Profit on the Plantation Company Registered On BEI

Author(s)

Calen , Sunday Ade , Dina Rosmaneliana , Rebecca Evadine ,

Download Full PDF Pages: 204-212 | Views: 1286 | Downloads: 400 | DOI: 10.5281/zenodo.3483377

Volume 7 - February 2018 (02)

Abstract

In general, the objective of each company is to maximalise the value of the company in order to get the maximum profit that the company can survive, do some activities, and create a market segment expansion. The profit gained by the company in future cannot be predicted so that the change in profit from time to time needs to be predicted. The change in a profit of a company can be used as a reference for the investors to determine whether they will buy and sell or save their investigation. The information about the change in profit can be used for the staffs to determine the future of the company a which can influence the staffs’ income. This study aims to indicate the impact of return on equity dan debt to equity ratio toward change in profit on the plantation company registered on BEI either partially or simultaneously. This uses hypothesis test with qualitative descriptive study and uses multiple linear regression analysis. The result of this study indicates that return on equity partially influences the change in profit and debt to equity ratio does not influence the change in profit on the plantation company registered on BEI. Return on equity and debt to equity ratio simultaneously influence the change in profit on the plantation company registered on BEI. The result of the coefficient test is 0,149 which means that return on equity and debt to equity ratio influence 14,9 % toward the change in profit and 85,1 % is influenced by other variables, such as dividend payout ratio, size, net profit margin, inflation, etc.

Keywords

Return On Equity, Debt to Equity Ratio, Change in Profit

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