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All Journal Jurnal Manajemen Perbankan Keuangan Nitro
Sherly Mardina Lodani
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Economics, Econometrics & Finance

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PENGARUH RASIO UTANG TERHADAP EKUITAS TERHADAP LABA ATAS ASET DI PT KIMIA FARMA TBK (2018–2025) Aurelia Eka Padma Sari; Sherly Mardina Lodani; Elizabeth Tiur Manurung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Kimia Farma Tbk. A quantitative method was applied by performing a simple linear regression analysis based on annual financial data. The regression results show that DER has a negative and significant impact on ROA, with a regression coefficient of –0.0152 and a significance value of 0.040, which is below the 0.05 threshold. The R Square value of 13.7% indicates that DER explains 13.7% of the variation in ROA. This study concludes that an increase in DER tends to reduce ROA, implying the importance of maintaining an optimal capital structure to support profitability.
Co-Authors Aurelia Eka Padma Sari Elizabeth Tiur Manurung