Email this article Pengaruh covid-19 dan debt to equity ratio terhadap return on equity pada perusahaan sektor konsumen non-primer sub-industri pariwisata, restoran dan hotel yang terdaftar di Bursa Efek Indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Covid-19 dan Debt to Equity Ratio (DER) terhadap Return on Equity (ROE) pada perusahaan sektor konsumen non-primer sub-industri pariwisata, restoran dan hotel yang terdaftar di bursa efek indonesia. Dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 18 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan keuangan tahunan perusahaan periode 2018-2021. Kemudian, alat analisis yang digunakan adalah statistik deskriptif dan regresi data panel dengan menggunakan alat bantu software Eviews 8. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Covid-19 dan Debt to Equity Ratio (DER) secara bersamaan berpengaruh signifikan terhadap Return on Equity (ROE). Dan secara parsial, variabel Covid-19 dan Debt to Equity Ratio (DER) berpengaruh negatif dan signifikan terhadap Return on Equity (ROE).
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References
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DOI: https://doi.org/10.30872/jimm.v8i4.12187
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