This study aims to determine the effect of Debt to Equity Ratio DER) and Total Assets Turnover (TATO), both partially and simultaneously on Return On Equity (ROE) at PT Ciputra Development Tbk. The data used in this study are secondary data in the form of the annual financial statements of PT Ciputra Development Tbk for the period 2003-2017.The method used in this study is descriptive and associative methods. Data analysis techniques used to determine the effect of the two variables, statistical tests of multiple regression analysis were conducted.The results of the descriptive study showed that the average for the period 2003-2017 for Debt to Equity Ratio (DER) was 70.71%, Total Assets Turnover was 20.20%, and Return On Equity (ROE) was 26.06%. The results of the associative study showed that Debt to Equity Ratio (DER) and Total Assets Turnover (TATO) both partially and simultaneously had a positive effect on Return On Equity (ROE).
Volume 11 | 03-Special Issue
Pages: 616-622