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All Journal Wiranomika
eka putri
institut teknologi bisnis aas indonesia
Economics, Econometrics & Finance

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PENGARUH DAR, TATO, DAN CR TERHADAP ROA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023-2025 eka putri
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

This study was conducted to determine the effect of the Debt-to-Asset Ratio (DAR), Total Asset Turnover (TATO), and Current Ratio (CR) on Return on Asset (ROA) in food and beverage companies listed on the Indonesia Stock Exchange during the 2023–2025 period. This study employed a quantitative approach using secondary data obtained from the companies’ financial statements. The sample was selected using purposive sampling, resulting in 28 companies meeting the criteria with a total of 84 observations. The results of this study indicate that the Debt to Asset Ratio (DAR) has a significant negative effect on Return on Asset (ROA), Total Asset Turnover (TATO) has a significant positive effect on Return on Asset (ROA), while the Current Ratio (CR) has no significant effect on Return on Asset (ROA). The conclusion of this study suggests that companies should optimize asset turnover and balance their debt structure. Keywords : Debt to Asset Ratio (DAR); Total Asset Turnover (TATO); Current Ratio (CR); Return on Asset (ROA).
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