Pengaruh Debt To Equity Ratio terhadap Return On Equity pada PT Siantar Top Tbk

Abstract

This study aims to determine the effect of the Debt to Equity Ratio to the Return on Equity at PT. Siantar Top Tbk. This study uses the variable debt to equity ratio and return on equity. Researchers used secondary data, namely the Annual Financial Report of PT. Siantar Top Tbk for the period 2013-2018. The research method used is descriptive verification method, data collection namely library research and documentation study. The analysis technique uses simple linear regression analysis, this study uses SPSS 23 software. The results of this study indicate that the debt to equity ratio has a significant effect on return on equity. And there is no significant relationship between debt to equity ratio and return on equity with the strength of the weak correlation coefficient.Keywords: Debt to Equity Ratio, Return On Equity