Pengaruh Total Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) Terhadap Profitabilitas (ROE) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek

Rahmi Ambari; Andri Indrawan; Ade Sudarma

doi:10.31539/budgeting.v1i2.1086

Rahmi Ambari Univesitas Muhammadiyah Sukabumi
Andri Indrawan Universitas Muhammadiyah Sukabumi
Ade Sudarma Univesitas Muhammadiyah Sukabumi

DOI: https://doi.org/10.31539/budgeting.v1i2.1086

Abstract

The purpose of this study is to determine the effect of Total Debt Equity Ratio (DER) and Total Asset Turnover (TATO) on Profitability (ROE) in Manufacturing Companies listed on the IDX. The research method used is quantitative, with associative approaches. The sampling technique used in this study was nonprobability sampling with purposive sampling technique. The data analysis technique used in this study is the normality test and partial test (t test). The results of the partial test (t test) show that the tcount of variables The total debt equity ratio (DER) is 1.660 with a significant level of more than 0.05, which is 0.105 (0.105> 0.05), tcount = 1.660 <table = 2014, then Ho is accepted and Ha is rejected, which means that the Total debt equity ratio does not have a significant effect on profitability (ROE) and tcount of the variable Total asset turnover (TATO) of 3,341 with a significant level of less than 0.05 which is 0.002 (0.002 <0.05). Tcount = 3,341> t table = 2014. The results of this study show that partially only total asset turnover has an effect on profitability (ROE).

Keywords : Total Debt Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE)

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