Pengaruh Debt To Equity Ratio (DER) dan Debt To Asset Ratio (DAR) Terhadap Return on Equity (ROE) Pada Perusahaan Indeks LQ45 di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on Return on Equity (ROE). This type of research uses the associative method with a quantitative approach. The sample used was 29 companies which were taken using purposive sampling technique. The data analysis technique used is financial statement analysis and multiple linear regression analysis which data processing uses SPSS 25 software. The results of the study partially show the first hypothesis that Debt to Equity Ratio (DER) has a significant effect on Return on Equity (ROE), the second hypothesis shows Debt to Asset Ratio (DAR) has no significant effect on Return on Equity (ROE). Simultaneously Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) have a significant effect on Return on Equity (ROE).

Keywords: Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Return on Equity (ROE)