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All Journal Gudang Jurnal Multidisiplin Ilmu Escalate : Economics and Business Journal
Neneng Yanti Andriani
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The Influence of Debt to Assets Ratio and Long Term Debt to Equity Ratio on Return On Investment (Case Study at PT. Indosat Tbk for the Period 2014-2023) Muhammad Adi Tegar; Neneng Yanti Andriani
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.48

Abstract

This study was conducted to determine the influence of debt to asset and long term debt to equity ratio on Return on Investment at PT. Indosat, Tbk for the period 2014-2023. The research method used was descriptive associative method. The population in this study was secondary data from the financial reports of PT. Indosat, Tbk. The sample taken used nonprobability sampling technique with purposive sampling method with specific criteria, namely the financial reports per quarter of PT. Indosat, Tbk for the years 2014-2023. To test the influence analysis, Pearson product moment correlation analysis, coefficient of determination analysis, hypothesis testing using t-test and F-test, and multiple linear regression analysis were used. Based on the analysis conducted, it was shown that the correlation value of debt to asset to return on investment is 0.557 which falls into the moderate category, and the correlation value of long term debt to equity ratio to return on investment is 0.012 which falls into the very low category. Based on the determination analysis conducted, it was shown that the contribution of the independent variables (debt to asset and long term debt to equity ratio) to the dependent variable (return on investment) is 0.035 or 3.5%. In conclusion, 3.5% while the remaining 96.5% (100% - 3.5%) is influenced by other variables outside the study.
Capital Structure and Investment Return: A Case Study of PT Semen Indonesia Riska; Neneng Yanti Andriani
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 6 (2025): GJMI - JUNI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i6.1622

Abstract

This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDTER) on Return on Investment (ROI) at PT Semen Indonesia (Persero) Tbk during the period 2016–2023. The method used is descriptive associative with a quantitative approach, using secondary data in the form of the company's quarterly financial reports obtained through purposive sampling techniques. The analytical tools used include Pearson Product Moment correlation analysis, coefficient of determination (R²), t-test and F-test, and multiple linear regression. The results of the study show that DAR has a negative correlation with ROI of -0.607, while LTDTER also shows a negative correlation of -0.478, both of which are included in the weak relationship category. The coefficient of determination value of 50.4% indicates that half of the variation in ROI can be explained by the two independent variables, while the remaining 49.6% is influenced by other factors outside the study. The F test shows that DAR and LTDTER simultaneously have a significant effect on ROI. This finding confirms that a high debt-based capital structure has a negative impact on investment returns, making it important for financial management to consider the efficiency of long-term debt use and total debt in long-term financial strategies.
Co-Authors Muhammad Adi Tegar Riska