PENGARUH DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ONASSETS (ROA)

(Studi Kasus Pada Koperasi Pedagang Pasar (KOPPAS) Warga Usaha Kota Banjar periode 2004-2015)

Abstract

The purpose of this study is to know and analyze Debt to Equity Ratio, Return on Assets, and the influence of Debt to Equity  Ratio  to Return  on Assets  on Market raders Cooperative Market Banjar Period 2004-2015. This research was conducted at the Market Traders Cooperative  Market  Banjar.Data this research is obtained from the financial statements with the study period of 2004- 2015. The highest Debt to Equity Ratio in 2006 was 4.25 times and the lowest was in 2010 at 1.33 times, while the highest Return on Assets was in 2005 at 9.55% and the lowest was in 2015 at 3, 26%. Based on the results of correlation coefficient analysis obtained value r = 0.662 which indicates the level of strong relationship. Based on  Coefficient Determination value obtained R Square value  of 0.438 or 43.80%. Based  on hypothesis testing obtained sig value. 0,019 <a (0,05) hence can be concluded there is significant influence of Debt to Equity Ratio to Retun on Assets at Koperasi Merchant M arket Trader of Banjar City.