The Effect of Asset Structure, TATO and Current Ratio Driving Debt to Equity Ratio

This study examines the effects of asset structure, total asset turnover, and current ratio on Indonesian consumer services debt to equity ratios between 2017 and 2025. The study looks at 54 financial statements from a specific consumer services industry using a quantitative method that is both descriptive and verifiable. The correlations between the variables were evaluated using multiple regression analysis, the determination coefficient examination, traditional assumption examinations, and coefficient of correlation trials for product moments, such as t-tests and F-tests for assessing hypotheses.The results of the incomplete test indicate that while TATO and CR has an effect on DER, Asset Structurenot. Nevertheless, the simultaneous test's findings show that Asset Structure, TATO, and CR all significantly affect DER when taken together. These results show that activity Asset Structure, TATO, and CR mix are more important factors in determining DERin the consumer servicesthan short-term.This highlights the importance of DERas measured by the capacity to boost profits, allowing the business to concentrate on operations and be appropriately overseen by the financial perspektive structure.