PENGARUH DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP PROFITABILITAS PERUSAHAAN INDEKS LQ 45 BURSA EFEK INDONESIA

  • Yulia Pebrianti Politeknik Negeri Sriwijaya

Abstract

Abstract
This research is aimed to test the effect of debt to asset ratio (DAR) and debt to equity
ratio (DER) on return on asset (ROA). The research uses a data set consist of 45
companies listed as LQ 45 Index in 2017 period. Purposive sampling is used as
sampling method. Regression analysis is used to compute the parameters. The results
show that debt to asset ratio has no significant effect on return on asset, and debt to
equity ratio has no significant effect too on return on asset.
Key words: DAR, DER, ROA

Published
2019-04-09