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All Journal Jurnal Paradigma Akuntansi
Marchella Ang
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Economics, Econometrics & Finance Social Sciences

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PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR Marchella Ang; Estralita Trisnawati; Henny
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38873

Abstract

This study aims to re-examine the influence of the Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA). The subjects of this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The sampling method used in this study is purposive sampling based on predetermined criteria. The data used consists of secondary data in the form of financial statements from manufacturing companies, with an initial population of 473 companies (591 observations). After outlier handling to meet the normality assumption, the final dataset was adjusted to 189 observations. The tool used for data processing and statistical analysis was SPSS version 25. The research method applied was a descriptive quantitative approach using multiple linear regression analysis. The research results indicate that Total Asset Turnover has a positive and significant effect on Return on Assets. Conversely, the Current Ratio and Debt to Equity Ratio do not have a significant effect on Return on Assets. The implication of this study for management is that it is recommended to further optimize asset turnover efficiency, as Total Asset Turnover has been proven to have a tangible impact on profitability.
Co-Authors Estralita Trisnawati Henny