Pengaruh Struktur Modal Terhadap Kinerja Keuangan pada PT. Bank Pembangunan Daerah Sumatera Utara (Bank SUMUT) di Kota Medan

Abstract

This study aims to determine the effect of capital structure on financial performance both partially and simultaneously at PT. North Sumatra Regional Development Bank (Bank of North Sumatra) in the city of Medan. The type of research used is associative research. The population in this study is the financial statements of PT. North Sumatra Regional Development Bank (Bank of North Sumatra). The sample of this study is the monthly statement of financial position and income statement of PT. North Sumatra Regional Development Bank (Bank of North Sumatra). The type of data used is secondary data and data sources from PT. North Sumatra Regional Development Bank (Bank of North Sumatra). Data collection techniques in this study using the documentation method. Data analysis methods used are quantitative methods, the classic assumption test and multiple linear regression analysis with the help of SPSS version 18. The process of data analysis is done first is the classic assumption test, multiple linear analysis and then testing the hypothesis. The results showed that partially Debt to Asset Ratio (X1) had a negative and not significant effect on Return On Assets, Debt to Equity Ratio (X2) had a positive and significant effect on Return On Assets. Simultaneously Debt to Asset Ratio and Debt to Equity Ratio affect the Return On Asset. R square value shows the result of 0.361, which means 36.10 % Return on Assets is influenced by Debt to Asset Ratio and Debt to Equity Ratio while 63.90 % is influenced by other variables outside the study.