Pengaruh Debt To Assets Ratio (DAR) dan Debt To Equity Ratio (DER) Terhadap Return On Equity (ROE) pada Bank Persero yang Terdaftar di BEI

Abstract

The purpose of this study was to determine the effect of debt to asset ratio and debt to equity ratio to return on equity at state banks listed on the IDX. The population of this study amounted to 4 companies and samples taken using saturated samples so that the entire population will be sampled. Period taken in research from 2009-2017. The analysis technique used is multiple linear regression with the help of program eviews 8. The results obtained after testing are simultaneously debt to asset ratio and debt to equity ratio affect the return on equity while partially the debt to assets ratio has a significant positive effect on the return variable on equity and partially the debt to equity ratio has a negative but not significant effect on return on equity. In this study, it is also known that the debt to assets ratio and the debt to equity ratio can influence or explain return on equity simultaneously by 25.40% and the remaining 74.60% is influenced by other factors.