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PENGARUH FINANCIAL LEVERAGE TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2014-2018

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ABSTRACT THE EFFECT OF FINANCIAL LEVERAGE TOWARD RETURN ON EQUITY SUBSECTOR FOOD AND BEVERAGE IN BEI IN 2014-2018 Arranged by : Sandra Freety Evlin NIM: 1632055 This study aims to determine whether Debt to Asset Ratio and Debt to Equity Ratio have an influence on Return on Equity. In this study, the data used for each variable are secondary data from assets, liabilities and equity obtained from the Food and Beverage Subsector Company listed on the Indonesia Stock Exchange in 2014-2018. Data is processed and analyzed with SPSS software. This research sample uses purpose sampling techniques in accordance with the criteria of Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange during 2014-2018. The results showed that there was a significant effect between DAR on ROE, as well as DER on ROE which showed a significant effect, and between DAR and DER on ROE showed a significant effect. Keywords: Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Equity (ROE).