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ANALYSIS THE INFLUENCE OF WORKING CAPITAL TO ASSETS (WTCA), DEBT TO EQUITY RATIO (DER), TOTAL ASSETS TURNOVER (TAT), AND NET PROFIT MARGIN (NPM) TOWARD RETURN TO EQUITY (ROE) (CASE STUDY OF TOP 10 MANUFACTURING COMPANIES BASED ON FORBES MAGAZINE INDONESIA IN 2015 THAT LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2008 - 2013)