Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial
Galuh Prabandari Pangestika
Universitas Mercu Buana Yogyakarta
Humanities Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSETS PERUSAHAAN MAKANAN MINUMAN BEI 2022–2025 Galuh Prabandari Pangestika; Yudas Tadius Andi Candra; Zaenal Wafa; Tutut Dewi Astuti
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 4 No 3 (2026): Oktober
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v4i3.1957

Abstract

This study examines the effects of the Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during 2022–2025. This study employed an associative quantitative approach using secondary data obtained from the companies’ annual financial reports. Purposive sampling resulted in 10 companies, yielding 40 observations over the four-year period. The study first conducted classical assumption tests, followed by multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS), with hypothesis testing conducted through t-test, F-test, and coefficient of determination. The results show that CR has no significant effect on ROA. DER has a negative and significant effect, while TATO has a positive and significant effect on ROA. Simultaneously, CR, DER, and TATO have a significant effect on ROA and explain 51.2% of its variation. These findings indicate that how food and beverage companies manage their capital structure and utilize their assets efficiently contributes to their ability to generate profits.
Co-Authors Tutut Dewi Astuti Yudas Tadius Andi Candra Zaenal Wafa