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All Journal Journal Islamic Business and Entrepreneurship / JIBE
Ujang Syahrul Mubarok
Universitas Islam Kadiri
Economics, Econometrics & Finance

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Pengaruh Total Asset Turnover (TATO) dan Current Ratio (CR) terhadap Return On Asset (ROA) dengan Debt to Asset Ratio (DAR) sebagai Variabel Mediasi pada Perusahaan Sektor Transportasi & Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Dian Adi Pratama; Umi Nadhiroh; Ujang Syahrul Mubarok
Jurnal Bisnis Islam dan Kewirausahaan Vol 5 No 2 (2026): Journal of Islamic Business and Entrepreneurship (JIBE)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/ffj2k294

Abstract

This study aims to analyze and determine the influence of the independent variables Total Asset Turnover (TATO) and Current Ratio (CR) on the dependent variable Return on Asset (ROA), with Debt to Asset Ratio (DAR) as a mediating variable, in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This research uses a quantitative approach with a total population of 40 companies. The sampling technique used is purposive sampling, resulting in 7 companies over a 5-year period, so that a total of 35 financial statements were processed. This study uses panel data regression analysis and the Sobel test to examine the mediating role, processed with EViews 13 software. Based on the results, it can be concluded that Total Asset Turnover (TATO) and Current Ratio (CR) each have a significant positive effect on Return on Asset (ROA). Meanwhile, TATO and CR have a positive but not significant effect on Debt to Asset Ratio (DAR), and DAR has a negative but not significant effect on ROA. Simultaneously, TATO, CR, and DAR affect ROA. The Sobel test results show that DAR is not able to mediate the effect of either TATO or CR on ROA
Co-Authors Dian Adi Pratama Umi Nadhiroh