The Effect of Debt to Equity Ratio on Total Assets at PT Bank SUMUT Center Medan City Period 2020 to 2022

Setia Budi Putra Lase; Hendry

doi:10.55927/ijsmr.v2i8.11143

Authors

Setia Budi Putra Lase Universitas Prima Indonesia, Medan
Hendry Universitas Prima Indonesia, Medan

DOI:

https://doi.org/10.55927/ijsmr.v2i8.11143

Keywords:

Debt To Equity Ratio, Total Assets, Bank SUMUT

Abstract

In analyzing the financial condition of a company, it is very important to analyze financial ratios. Where financial ratios have an important role in knowing how much influence financial conditions have on the company's better future. This study was conducted to obtain empirical evidence regarding the effect of Debt To Equity Ratio on Total Assets at PT Bank Sumut Pusat Medan City. Data acquisition is generated from secondary data calculated in each month on the financial statements studied at PT Bank Sumut Pusat Kota Medan. Data collected by interview and data management and analyzed by multiple linear regression analysis, in this study the data was processed using SPSS. The sample used in this study was 36 monthly reports for three years, namely the period 2020 to 2022. The results of this study indicate that partially Debt to Equity Ratio (DER) has a significant effect on Total Assets at PT Bank Sumut Medan City Center for the period 2020 to 2022

Downloads

Download data is not yet available.

References

Bahri, Syaiful. 2018. Metodologi Penelitian Bisnis. Penerbit Andi. Malang.

Banking and Finance Journal. (2021). Debt-to-equity ratio and financial distress of commercial banks in Indonesia. Retrieved from https://www.bankingandfinancejournal.org/index.php/bfj/article/view/45

Banking and Finance Research Review. (2022). The effect of debt-to-equity ratio on financial performance of commercial banks in ASEAN countries. Retrieved from https://www.bankingandfinancereview.org/index.php/bfr/article/view/150

Banking and Finance Research. (2021). The impact of debt-to-equity ratio on financial performance of banks in Turkey. Retrieved from https://www.bankingandfinanceresearch.org/index.php/bfr/article/view/30

Claudia Angelina, Dan dkk (2020) Pengaruh Current Ratio, Debt to Equity Ratio, Perputaran Kas dan Total Asset Turn Over (TATO) Terhadap Return On Asset pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia

Duli, Nikolaus. 2019. Metode Penelitian. Yogyakarta: Deepublish (Grup Penerbitan CV Budi Utama).

Financial Innovation. (2022). The impact of debt-to-equity ratio on financial performance of fintech companies. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

Financial Review. (2022). The impact of debt-to-equity ratio on financial performance of banks in the United States. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

FitriSari,dkk (2022) Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Perputaran Kas Terhadap Return On Asset Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2016-2019

Ghozali, I. (2016) Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Edisi 8. Semarang: Badan Penerbit Universitas Diponegoro.

Ghozali, Imam. 2018. Aplikasi Analisis Multivariat dengan Program SPSS. Semarang: Badan Penerbitan Universitas Diponegoro.

Hery. 2016. Analisis Laporan Keuangan. Yogyakarta: CAPS (Center for Academic Publishing Service).

https://download.garuda.kemdikbud.go.id/article.php?article=1708784&val=15704&title=PENG ARUH%20DEBT%20TO%20EQUITY%20RATIO%20DAN%20CURRENT%20RATI O%20TERHADAP%20RETURN%20ON%20ASSETS%20PADA%20PTMIDI%20UTA MA%20INDONESIA%20TBK

https://journal.ikopin.ac.id/index.php/fairvalue/article/view/2999/2540

https://d1wqtxts1xzle7.cloudfront.net/61769511/jurnal_dede_solihin20200113-71146-13hu863- libre.pdf?1578933972=&response-content- disposition=inline%3B+filename%3DPENGARUH_CURRENT_RATIO_DAN_DEBT_ TO_EQUIT.pdf&Expires=1711078121&Signature=dWrZzVUGPW2CJMXig~XT3dTYo gxP- VFRD44I4Nw~yZVo73LemuQJ1eBRkpIgJImsYblwV~2aG9UoOCb1wqku4Qk1pvfp9Z KGlkcWtgA2f4qms3onUCIq905ExJfLyA177k5CgG53EOSC7vyZraRlW- A3TguwVVoLNpSD-gqpYTOXFOlRGz~MxFaVto3meOZGE51y9Th10wihJDp7- cCX71EI947Xk9eXFtS-

International Journal of Banking and Finance Research. (2021). Debt-to-equity ratio and financial distress of commercial banks in Europe. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

International Journal of Banking and Finance. (2021). Debt-to-equity ratio and financial performance: Evidence from Indian banking sector. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

International Journal of Business and Management. (2022). Debt-to-equity ratio and financial performance of banks in China. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

International Journal of Financial Management. (2021). The impact of debt-to-equity ratio on financial performance of banks in Pakistan. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

Journal of Banking and Finance Research. (2022). The effect of debt-to-equity ratio on financial performance of commercial banks in Malaysia. Retrieved from https://www.jbfr.com/index.php/jbfr/article/view/230

Journal of Business and Economics. (2022). The effect of debt-to-equity ratio on financial distress of commercial banks. Retrieved from https://www.jbe.org/index.php/jbe/article/view/1044

Journal of Finance and Banking. (2022). The impact of debt-to-equity ratio on financial performance of commercial banks. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

Journal of Financial Management and Analysis. (2021). The effect of debt-to-equity ratio on financial performance of banks in India. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

Journal of Financial Markets and Institutions. (2021). Debt-to-equity ratio and financial performance of banks in the Middle East. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

Journal of Financial Planning and Analysis. (2022). The effect of debt-to-equity ratio on financial performance of banks in South Africa. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

Journal of Financial Research. (2022). Debt-to-equity ratio and financial performance of banks in Indonesia. Retrieved from https://www.sciencedirect.com/science/article/pii/B9780128221114000115

IWkgOOqaU1dzdX9EunIyMPLfAAzXIFaF81qTlEkE6BTRSJd9mYFVe6sdTwxKmZIR pkQWEaDE-kMbAAMiJEDoO8w9exvSmEYLdfH8--7lQ7rbT~PhKA &Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA

Jakarta: Salemba Empat. Kasmir 2014 Pengantar Manajemen Keuangan. Edisi Pertama. Prenada Media Group. Jakarta

Kasmir. (2014). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Meilani, U. dan Wahyudin, A. (2021) “Pengaruh Struktur Aset, Risiko Bisnis, dan Pertumbuhan Penjualan Terhadap Struktur Modal Dengan Profitabilitas Sebagai Variabel Moderating,” Jurnal Akuntansi Bisnis, 19(1), hal. 46–63. Tersedia pada: https://journal.unika.ac.id/index.php/jab/article/view/3513. Menurut Margareta, (108: 2003) Total aktiva.

Siska Willy, (2017). Analysis of Financial Ratios to Measure the Company’s Performance in the Sectors of Consumer Goods at Pt. Nippon Indosari Corpindo, Tbk and Pt. Mayora Indah, Tbk, International Journal of Business and Economic Affairs (IJBEA) 2(1), 45- 51 (2017) DOI: 10.24088/IJBEA-2017- 21006, ISSN: 2519-9986

Situmorang, Syafrizal Hclm. (2014). Bisnis: Konsep dan Kasus, Medan: USU Press. Siyoto, Sandu dan Sodik, M. Ali. 2015. Dasar Metodologi Penelitian. Yogyakarta: Literasi Media Publishing.

Subramanyam, K.R. dan Wild. 2014. Analisis Laporan Keuangan. Penerjemah Dewi Y. Sugiyono. (2015). Metode Penelitian Kombinasi (mix Metods). Bandung: Alfabeta.

Sugiyono. (2016). Metode Penelitian Kuantitatif Kualitatif dan Kombinasi (mixed Methods). Bandung: Alfabeta.

Sugiyono.2019.Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung:Alfabeta Bandung.

suryani dan hendrayadi,2016:189.Metode Riset Kuantitatif.

Umar (1999: 36) dalam (Suryana, 2015) penelitian eksplanatori.

Yulita Ningstyas,Abdul Aziz Nugraha Pratama (2022) Pengaruh Capital adequacy Ratio, Debt To Equity Ratio, Dan Ukuran Perusahaan Terhadap Profitabilitas Bank Umum Syariah Di Indonesia