SUMMARY
This study aims to explain the effect of the variable Debt to Assets Ratio, Long term Debt to Equity Ratio, and Total Assets Turn Over on Return On Equity. The population of this study were 33 companies in the Food and Beverage sub-sector and only 13 companies that met the criteria using the Purposive Sampling technique. This study uses secondary data with classical assumption test and multiple regression analysis. The results showed that the Debt to Assets Ratio, Long term Debt to Equity Ratio and Total Assets Turn Over simultaneously had a significant and significant effect on Return On Equity. Partially the Debt to Assets Ratio has an effect and is significant on Return On Equity, while the Long term Debt to Equity Ratio and Total Assets Turn Over partially have no effect and are not significant on Return On Equity. The coefficient of determination is 15.7%. shows that the percentage contribution of the independent variables Debt to Assets Ratio, Long term Debt to Equity Ratio, and Total Assets Turn Over to Return On Equity is 15.7%. While the remaining 84.3% is influenced or explained by other variables that are not included in this research model.