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Journal : JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

PENGARUH DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETRUN ON ASSET (ROA) PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI Jumratin; Nafisah Nurulrahmatiah; Nurul Huda
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 1 No. 5 (2023): September
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims to examine the influence of Debt To Asset Ratio (DAR) and Debt To Equity Ratio (DER) on Return On Asset (ROA). The sample used in this study consists of financial data from 4 companies in the cement sub-sector over 4 years, from 2017 to 2021. The sampling method employed in this research is purposive sampling. The data were processed using SPSS with analytical techniques. The method of data analysis used is multiple linear regression, with partial and simultaneous hypothesis testing. The results of this study indicate that DAR does not have a significant effect on ROA, as the calculated t-value is -0.246 < t-table value of 2.110. Similarly, DER does not significantly affect ROA, as the calculated t-value is -0.103 < t-table value of 2.110. The simultaneous results show that both DAR and DER do not significantly affect ROA, with the calculated f-value of 0.346 < f-table value of 3.59.
Co-Authors adi rahman Adi Rahman, Adi Al Akbar Akbar Aliah Pratiwi Aliah Pratiwi Aliah Pratiwi Andini Ramadani Aprilia Susanti, Aprilia Aris Munandar Aris Munandar Aris Munandar Aristianti, Astri Aryani, Feni Asmirah, St Astri Aristianti Aulia, Aulia Awalia, Shafira Darmawan, Imam Dessyarti, Robby Sandhi Dewi Sri Pertiwi Efan Iriadi Eva Putri Ayu Fitratul Aqidah Fitriani, Reza Fitriati Fitriati Fitriati Fransiska Saputri Desy Gusmawarni, Gusmawarni Hardiansyah, Putra Bima Haryadin, Muhammad Nur Haryanti, Intisari sari Humairah, Marsya Indra Ramadhan Intisari Haryanti Intisari Haryanti Intisari Haryanti Haryanti Intisari Haryati Irmala, Terry Luana Ita Iftitah Ita Iftitah Iftitah Ita Purnama Ita Purnama, Ita Jaenab Jaenab, Jaenab Jordi Alfayer Jumiyati Jumiyati Jumratin Juwani Juwani Juwani, Juwani Kartin Aprianti Khaerunnisa Khaerunnisa Kurnia Fajrianti, Kurnia Kusumayadi, Firmansyah M. Rimawan M. Rimawan Mardiah Mardiah Muhammad Shalihin Mukhlis Mukhlis Mulyadin Mulyadin Muthiah, Hanifa Nisabelle, Chalistia Hilma Nur Amaliah Nurchairunisyah Nuchairunisyah Nurhayati Nurhayati nurhayati Nurhayati Nurhayati nurmi yanti Nurul Huda Nurul huda Ovriyadin, Ovriyadin Pratiwi, Aliah Puji Muniarty Rahmatiah Rahmatiah Rahmawati Ramadhan, Moh. Syahru Riandi, M. Inas Rosa Dwiyanti Rostinah Rostinah Sadewo, Nirwana Segarawasesa, Fajar Satriya Soedjatmiko St. Asmirah St. Asmirah Suci Susilawati Sulistianingtyas, Layli Rahmah Syari, Indah Taufikurrahman Taufikurrahman Umratun Ikayanti WULANDARI Wulandari Wulandari Zahra Sausan