Pengaruh Leverage (Debt to Asset Ratio, Debt to Equity Ratio dan Times Interest Earned Ratio) Terhadap Return on Equity Pada Bank Persero yang Terdaftar di BEI

Abstract

This study aims to determine the "Effect of Leverage (Debt To Asset Ratio, Debt To Equity Ratio And Times Interest Earned Ratio) To Return On Equity On Bank Limited Listed on Bei". This study is an associative type of a study that is to question the relationship between the two variables. The population in this study were owned banks listed on the Stock Exchange Indonesia.4 State Banks and using sampling techniques saturated with significance level of 0.05 was used as the sample population of the four banks, namely the last 10 years the annual financial statements. , Based on the results of the partial test (t test) it can be seen that tcount the DER variables and TIER positive and significant impact on ROE, while variable DAR has no effect and no significant effect on ROE. Based on test results obtained F, the DAR, DER and TIER simultaneously influence in a positive and significant impact on ROE. R Square obtained at 0.634 To view the influence of the independent variables on the dependent variable by calculating the coefficient of determination (KD) = R2 x 100%, in order to obtain KD =63.4%. The figure shows that amounted to 63.4% ROE (the dependent variable) can be explained by factors DAR (X1), DER (X2) and TIER (X3). The remaining 36,6% is influenced by other factors not described in this study.