<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to equity Ratio, dan Total Asset Turnover terhadap Return on Asset pada PT. Sreeya Sewu Indonesia, Tbk periode 2015-2024. Penelitian ini menggunakan metode kuantitatif. Beberapa analisis yang dilakukan meliputi : Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Analisis Regresi Linier Berganda, Uji Hipotesis, dan Uji Koefisien Determinasi (R2) menggunakan aplikasi SPSS versi 26. Hasil analisis menunjukkan bahwa variabel Current Ratio dari hasil perhitungan uji t diketahui thitung < ttable (2.070 < 2.44691) dengan nilai signifikan sebesar 0.084 > 0,05. Artinya secara parsial variabel Current Ratio tidak berpengaruh signifikan terhadap Return On Asset. Variabel Debt to Equity Ratio Dari hasil perhitungan uji t diketahui thitung < ttable (0.843 < 2.44691) dengan nilai signifikan sebesar 0.432 > 0,05. Artinya bahwa secara parsial variable Debt To Equity Ratio tidak berpengaruh Signifikan terhadap Return On Asset. Variabel Total Asset Turnover Dari hasil perhitungan uji t diketahui thitung > ttable (4.098 > 2.44691) dengan nilai signifikan sebesar 0.006 < 0,05. Artinya bahwa secara parsial variable Total Asset Turnover berpengaruh Signifikan terhadap Return On Asset. Dari hasil perhitungan uji F diketahui fhitung > ttable (5.803 > 4.76) dengan nilai signifikan sebesar 0.033 < 0,05. Artinya bahwa secara simultan berpengaruh Signifikan terhadap Return On Asset. Hasil uji koefisien determinasi (R2) diperoleh nilai Adjusted R Square sebesar 61,6% artinya dengan keseluruhan kontribusi variabel CR, DER dan TATO terhadap ROA adalah sebesar 61,6%. Sementara itu, 38,4% dipengaruhi oleh aspek-aspek lain. This study aims to determine the effect of the Current Ratio, Debt-to-Equity Ratio, and Total Asset Turnover on Return on Assets at PT Sreeya Sewu Indonesia, Tbk for the 2015–2024 period. A quantitative research method was employed. The analyses conducted included Descriptive Statistics, Classical Assumption Tests, Multiple Linear Regression Analysis, Hypothesis Testing, and the Coefficient of Determination (R²) test using SPSS version 26. The analysis results for the Current Ratio variable showed that t-calculated < t-table (2.070 < 2.44691) with a significance value of 0.084 > 0.05; this indicates that, partially, the Current Ratio does not have a significant effect on Return on Assets. For the Debt-to-Equity Ratio variable, the t-test results showed t-calculated < t-table (0.843 < 2.44691) with a significance value of 0.432 > 0.05; this indicates that, partially, the Debt-to-Equity Ratio does not have a significant effect on Return on Assets. For the Total Asset Turnover variable, the t-test results showed t-calculated > t-table (4.098 > 2.44691) with a significance value of 0.006 < 0.05; this indicates that, partially, Total Asset Turnover has a significant effect on Return on Assets. The F-test results showed F-calculated > F-table (5.803 > 4.76) with a significance value of 0.033 < 0.05, indicating a significant simultaneous effect on Return on Assets. The coefficient of determination (R²) test yielded an Adjusted R-Square value of 61.6%, meaning the combined contribution of the CR, DER, and TATO variables to ROA is 61.6%, while the remaining 38.4% is influenced by other factors. ]]>
