Rusdi , Hidayat N (2016) Pengaruh DER (Debt To Equity Ratio) Dan Total Asset Turn Over Terhadap Rentabilitas Ekonomi Pada Perusahaan Jasa Asuransi Yang Listing Di Bursa Efek Indonesia. Cv. Mitra Sumber Rejeki, Surabaya. ISBN 978-6026-1430-2-0
Abstract
This research is motivated by the curiosity of researchers on how much the company's ability to generate profits for a certain period. Earning power a company’s ability to obtain profits, which is measured by operating profit. There are several variables that effect the economic profitability of DER (Debt too Equity Ratio) and Total Asset Turn Over (TATO). This study aimed at determine the influence of DER (Debt too Equity Ratio) and Total Asset Turn Over (TATO) on earning power in Insurance Services Company listed on the Indonesia Stock Exchange 2009-2012 period (four years). This study uses secondary data, processed data and obtained from ICMD, BEI include the data of financial statements (balance sheet and profit and loss) Insurance Services company listed in Indonesia Stock Exchange 2009-2012 period (four years). The sample used ten research Insurance Services company with saturated or census sampling method, is the sampling technique in which all members of the population used as a sample. Analysis of data processing using multiple linear regression analysis. The results of the analysis in this study it can be concluded that the variable Debt to Equity Ratio (DER) and Total Asset Turn Over (TATO) simultaneously influence the earning power, partially, Debt to Equity Ratio (DER) there is negative effect on the earning power and Total Asset Turn Over (TATO) variable has a effect on the earning power. Keywords : DER, TATO, Earning Power
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