Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank
The purpose of this study was to examine the effect of return on assets (ROA) and return on equity (ROE) on earnings per share (EPS) with a debt to equity ratio (DER) as a moderator in Islamic banking in Indonesia. The data was obtained from Islamic banking which was indexed on the Indonesia Stock E...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi and bisnis UIN Sunan Gunung Djati Bandung
2023-01-01
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| Series: | Journal of Islamic Economics and Business |
| Subjects: | |
| Online Access: | https://journal.uinsgd.ac.id/index.php/jieb/article/view/21309 |
| _version_ | 1797838294338240512 |
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| author | M Sandi Marta Ahmad Gunawan Syti Sarah Maesaroh Nugraha Nugraha Syaiful Bahri |
| author_facet | M Sandi Marta Ahmad Gunawan Syti Sarah Maesaroh Nugraha Nugraha Syaiful Bahri |
| author_sort | M Sandi Marta |
| collection | DOAJ |
| description | The purpose of this study was to examine the effect of return on assets (ROA) and return on equity (ROE) on earnings per share (EPS) with a debt to equity ratio (DER) as a moderator in Islamic banking in Indonesia. The data was obtained from Islamic banking which was indexed on the Indonesia Stock Exchange from 2016 to 2020. The data was then analyzed using the Moderated regression analysis (MRA) method to determine the relationship and interaction of each variable studied. The results showed that ROA had a positive effect on EPS and ROE had a negative impact on EPS. Meanwhile, DER weakens the relationship between ROA and ROE to EPS. This study confirms that the use of debt has a negative impact on the relationship between ROA and ROE on increasing Islamic banking profits in Indonesia. |
| first_indexed | 2024-04-09T15:38:35Z |
| format | Article |
| id | doaj.art-406cd895108d41688b05f19221d134f9 |
| institution | Directory Open Access Journal |
| issn | 2798-8562 2798-4834 |
| language | English |
| last_indexed | 2024-04-09T15:38:35Z |
| publishDate | 2023-01-01 |
| publisher | Fakultas Ekonomi and bisnis UIN Sunan Gunung Djati Bandung |
| record_format | Article |
| series | Journal of Islamic Economics and Business |
| spelling | doaj.art-406cd895108d41688b05f19221d134f92023-04-27T14:02:55ZengFakultas Ekonomi and bisnis UIN Sunan Gunung Djati BandungJournal of Islamic Economics and Business2798-85622798-48342023-01-01229711110.15575/jieb.v2i2.213096922Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia BankM Sandi Marta0Ahmad Gunawan1Syti Sarah Maesaroh2Nugraha Nugraha3Syaiful Bahri4UIN Sunan Gunung Djati BandungUniversitas Pendidikan IndonesiaUniversitas Pendidikan IndonesiaUniversitas Pendidikan IndonesiaUniversitas WidyatamaThe purpose of this study was to examine the effect of return on assets (ROA) and return on equity (ROE) on earnings per share (EPS) with a debt to equity ratio (DER) as a moderator in Islamic banking in Indonesia. The data was obtained from Islamic banking which was indexed on the Indonesia Stock Exchange from 2016 to 2020. The data was then analyzed using the Moderated regression analysis (MRA) method to determine the relationship and interaction of each variable studied. The results showed that ROA had a positive effect on EPS and ROE had a negative impact on EPS. Meanwhile, DER weakens the relationship between ROA and ROE to EPS. This study confirms that the use of debt has a negative impact on the relationship between ROA and ROE on increasing Islamic banking profits in Indonesia.https://journal.uinsgd.ac.id/index.php/jieb/article/view/21309return on asset, return on equity, debt to equity ratio, earning per share. |
| spellingShingle | M Sandi Marta Ahmad Gunawan Syti Sarah Maesaroh Nugraha Nugraha Syaiful Bahri Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank Journal of Islamic Economics and Business return on asset, return on equity, debt to equity ratio, earning per share. |
| title | Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank |
| title_full | Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank |
| title_fullStr | Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank |
| title_full_unstemmed | Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank |
| title_short | Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank |
| title_sort | interactive effect of capital structure on profitability and earning per share of sharia bank |
| topic | return on asset, return on equity, debt to equity ratio, earning per share. |
| url | https://journal.uinsgd.ac.id/index.php/jieb/article/view/21309 |
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