Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019)

Effect Of Sales Growth, ROE, ROA and FAR Towards DER in Real Estate And Property Companies In Indonesia Stock Exchange

Authors
Halkadri Fitra, Lara Al Ashry
Corresponding Author
Halkadri Fitra
Available Online September 2019.
DOI
10.2991/piceeba-19.2019.2How to use a DOI?
Keywords
DER, sales growth, DER, ROA, FAR
Abstract

This study aims to analyze the influence of (1) sales growth (2) Return On Equity (ROA) (3) Return On Assets (ROE) and (4) Fixed Asset Ratio (FAR) to Debt to Equity Ratio (DER) in real companies estate and property listed on the Indonesia Stock Exchange. This research is a causative study with a population of all real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017 and samples determined by purposive sampling technique based on the criteria of (1) real estate and property companies listed on the IDX, (2 ) companies that publish financial statements during the year of observation and (3) companies that have net income during the year of observation to obtain 65 companies. The type of data used is secondary data and the analytical method used is multiple regression analysis. The results of this study indicate (1) sales growth has a negative and not significant effect on DER (2) ROE has a positive and significant effect on DER (3) ROA has a negative and significant effect on DER, and (4) FAR has a positive and significant effect on DER.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
September 2019
ISBN
10.2991/piceeba-19.2019.2
ISSN
2352-5428
DOI
10.2991/piceeba-19.2019.2How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Halkadri Fitra
AU  - Lara Al Ashry
PY  - 2019/09
DA  - 2019/09
TI  - Effect Of Sales Growth, ROE, ROA and FAR Towards DER in Real Estate And Property Companies In Indonesia Stock Exchange
BT  - Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019)
PB  - Atlantis Press
SP  - 822
EP  - 832
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-19.2019.2
DO  - 10.2991/piceeba-19.2019.2
ID  - Fitra2019/09
ER  -