Pengaruh Debt to Assets Ratio (DAR) dan Debt to Equity Ratio (DEF) Terhadap Return on Equity (ROE) Pada PT. Asuransi Dayin Mitra TBK yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of Debt to Asset Ratio (DAR) and Debt ro Equity Ratio (DER) on Return On Equity (ROE) at PT. Insurance Dayin Mitra Tbk. The type of research conducted is causal Associative research which aims to analyze therelationship between on variable with another variable or how one variable effectother variables. The population in this study is all financial statements at PT. Insurance Dayin Mitra Tbk. The sample used is a financial report at PT. Asuransi Dayin Mitra Tbk. From 2014-2018. Based on the result of t DAR test has a significance value of 0,002 < 0,05 and has a regression coefficient 0f 0,735 which means that DAR has a positive and significant influence on ROE at PT. Insurance Dayin Mitra Tbk. DER has a significance value of 0,000 < 0,05 and has a regression coefficient of 0,339 which mean that DER has significant effect on on ROE at PT. Insurance Dayin Mitra Tbk. Based on the F, DAR and DER test has s significance value of 0,000 < 0.05 which meand that simultaneously DAR and DER have a significant effect on ROE. The value of the coefficient of determination (R2) is 0,163. So it can be concluded that 16,3% of ROE are influenced by DAR and DER and the remaining 83,7% is influenced by other variables not examined in this study.