BUDGETING : Journal of Business, Management and Accounting
Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting

Pengaruh Total Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) Terhadap Profitabilitas (ROE) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek

Rahmi Ambari (Univesitas Muhammadiyah Sukabumi)
Andri Indrawan (Universitas Muhammadiyah Sukabumi)
Ade Sudarma (Univesitas Muhammadiyah Sukabumi)



Article Info

Publish Date
09 Mar 2020

Abstract

The purpose of this study is to determine the effect of Total Debt Equity Ratio (DER) and Total Asset Turnover (TATO) on Profitability (ROE) in Manufacturing Companies listed on the IDX. The research method used is quantitative, with associative approaches. The sampling technique used in this study was nonprobability sampling with purposive sampling technique. The data analysis technique used in this study is the normality test and partial test (t test). The results of the partial test (t test) show that the tcount of variables The total debt equity ratio (DER) is 1.660 with a significant level of more than 0.05, which is 0.105 (0.105> 0.05), tcount = 1.660 <table = 2014, then Ho is accepted and Ha is rejected, which means that the Total debt equity ratio does not have a significant effect on profitability (ROE) and tcount of the variable Total asset turnover (TATO) of 3,341 with a significant level of less than 0.05 which is 0.002 (0.002 <0.05). Tcount = 3,341> t table = 2014. The results of this study show that partially only total asset turnover has an effect on profitability (ROE). Keywords : Total Debt Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE)

Copyrights © 2020






Journal Info

Abbrev

BUDGETING

Publisher

Subject

Humanities Social Sciences

Description

BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times ...