Pengaruh Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) terhadap Return on Asset (ROA) pada PT. Mayora Indah

Abstract

The goal of each company is to increase revenue, so there are many ways that companies can do to make this happen, from increasing production or increasing sales and reducing costs, so that the company is more effective in using funds, as well as being efficient in spending the company's operational costs. Return On Assets (ROA) is the rate of return on assets which is often used as a parameter for the success of the Company. By taking data at PT Mayora Indah, the writer wants to know whether the Debt To Asset Ratio (DAR) and Debt To Equity Ratio (DER) will affect Return On Assets (ROA). By using the method of Multiple Regression, Correlation and Determination the authors want to achieve research objectives. And based on the results of this study it was found that there was an influence from the Debt To Asset Ratio on Return on Assets and also there was an Effect from the Debt Equity Ratio Variable on Return On Assets (ROA) and there was an Effect from the Debt To Asset Ratio Variable (DAR) and the Debt Equity Variable Ratio (DAR) simultaneously to Return On Assets (ROA).