The purpose of this study is to provide empirical evidence of the effect of ROA and Asset Structure on DER. The population in this study are banking companies listed on the Indonesian stock exchange in 2018-2020. The research sample amounted to 90 samples using non-probability sampling method in the type of purposive sampling method with various criteria and assessments to take part of the population. The test in this study uses the SPSS version 22 program. The results of this study show that the return on assets variable has a negative and significant effect on the debt to equity ratio, the asset structure variable has a positive and significant effect on the debt to equity ratio, and simultaneously the return on assets variable and the asset structure has an effect on the debt to equity ratio in banking companies listed on the Indonesian stock exchange in 2018-2020