The Influence Of Debt To Equity Ratio (DER) And Net Profit Margin (NPM) To Changes In Earnings In Construction And Building Sub-Sector Companies Listed In Indonesia Stock Exchange 2016-2019

Authors

  • Kiki Tri Rizky Institut Ilmu Sosial dan Manajemen STIAMI
  • Fika Aryani Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/neraca.v2i1.1102

Keywords:

Debt To Equity Ratio, Net Profit Margin, Profit Change, Construction and building sub-sector companies

Abstract

This study aims to examine and analyze   the influence   of Debt To Equity Ratio(DER) and Net Profit Margin (NPM) to changes in Earnings in Construction and Building Sub-Sector Companies listed   in Indonesia Stock Exchange 2016-2019.   A sample of 40 data were obtained using purposive sampling method.   This research used a quantitative approach with associative research type. Data analysis method used is multiple linear regression method.The results show that partially the Debt To Equity Ratio has a statistically significant negative effect   to change in Earnings, this is indicated by the results of the t test for the variable DER -15.149> 2.026 and Net Profit Margin. statistically significant effect to changes in Earnings   as indicated by the t test for the variable NPM 5,753> 2,026. Simultaneously, Debt to Equity Ratio and Net Profit Margin have a significant effect simultaneously to changes in Earnings, this is indicated by the significance of the F test of 0.000 <0.05

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Published

2020-10-31

Issue

Vol. 2 No. 1: October 2020

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