The Effect Of Debt To Equity Ratio And Receivable Turn Over On Return On Asset PT. Martina Berto Tbk

Silvi Alvilani Mukti

Abstract


This study knows that how much influence the Debt to Equity Ratio (DER) and Receivable Turn Over (RTO) Against Return On Assets (ROA) at PT. Martina Berto. The sample used is the balance sheet and income statement for the period 2010-2017. The nature of the research used is quantitative descriptive. Data analysis methods used include the classic assumption test, product moment correlation test, multiple linear regression equations, coefficient of determination, and hypothesis testing. Based on the research results obtained validity test results are declared valid: 1) Debt to Equity Ratio (DER) has a positive and significant effect on Return On Assets (ROA). 2) Receivable Turn Over (RTO) has a positive and significant effect on Return on Assets (ROA). 3) Debt to Equity Ratio (DER) and Receivable Turn Over (RTO) have a positive and significant effect on Return on Assets (ROA).

Keywords: Debt to Equity Ratio, Receivable Turn Over, Return On Assets


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