Ensiklopedia Education Review
Vol 4, No 1 (2022): Volume 4 No 1 April 2022

PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI 2016 - 2020

Willy Kumala Sari (Fakultas Sosial Sains Universitas Pembangunan Panca Budi)
Rahma BR Purba (Fakultas Sosial Sains Universitas Pembangunan Panca Budi)
Anggi Pratama Nasution (Fakultas Sosial Sains Universitas Pembangunan Panca Budi)



Article Info

Publish Date
08 Oct 2022

Abstract

This study aims to determine whether DAR and DER have an effect on ROE simultaneously and partially on ROE in manufacturing companies in the food and beverage sector listed on the IDX. This type of research is quantitative. The population in this study amounted to 26 companies and the sample in this study amounted to 9 companies. The results of this study indicate that DAR has a positive and significant effect on ROE with a tcount of 2.298 > 2.010. DER has a positive and significant effect on ROE with a tcount value of 2, > 2,010. Nilai Fhitung value of 8.402 > F tabel 3,19 with a significant 0.001 <0.05 then Ha is accepted. This means that there is a jointly significant effect of all independent variables Debt to Asset Ratio and Debt to Equity Ratio to the dependent variable Return on Equity. R Square value of 0.244 percentage of the influence of Debt to Equity Ratio and Debt to Assets Ratio on Return on Equity the remaining 75.6 is influenced by other variables such as net profit margin, stock prices and others.Keywords: DAR, DER, ROE.

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Journal Info

Abbrev

education

Publisher

Subject

Education Languange, Linguistic, Communication & Media

Description

Jurnal yang menerbitkan artikel di bidang ilmu pendidikan di Indonesiam baik dalam bahasa Indonesia ataupn bahasa PBB. Jurnal terbit selama 3 kali dalam satu tahun, yaitu di Bulan April, Agustus, Desember. ...