Article Per Year (5 Year)
p-Index From 2021 - 2026
1.789
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Dimensi JURNAL MANAJEMEN Jurnal Ekonomi Bisnis Manajemen Prima Jurnal Manajemen, Bisnis dan Kewirausahaan Journal of Artificial Intelligence and Digital Business Horizon: Indonesian Journal of Multidisciplinary Jurnal Bisnis Dan Manajemen: Bisman COSMOS Jurnal Nusa Manajemen
Mardian, Irma
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Pengaruh Total Asset Turn Over (TATO) dan Debt to Asset Ratio (DAR) Terhadap Return on Assets (ROA) pada PT. Unilever Indonesia Tbk Sucinang, Novita; Huda, Nurul; Mardian, Irma
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6649

Abstract

This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt to Asset Ratio (DAR) on Return on Assets (ROA) at PT Unilever Indonesia Tbk during the 2015–2025 period. This research uses an associative quantitative approach with secondary data obtained from the company's annual financial statements. The sample consists of financial statement data for eleven years selected through purposive sampling. Data analysis was conducted using multiple linear regression analysis, including classical assumption tests, correlation coefficient analysis, coefficient of determination, t-test, and F-test with the assistance of SPSS software. The results indicate that Total Asset Turnover (TATO) has a positive and significant effect on Return on Assets (ROA), meaning that higher efficiency in asset utilization contributes to increased profitability. Meanwhile, Debt to Asset Ratio (DAR) has a negative and significant effect on ROA, indicating that a higher proportion of debt financing tends to reduce profitability due to increased financial burdens. Simultaneously, TATO and DAR significantly influence ROA. The coefficient of determination shows that both variables explain 66.1% of the variation in ROA, while the remaining 33.9% is influenced by other factors outside the research model. These findings suggest that effective asset management and prudent debt control are important factors in improving company profitability
Co-Authors Dala Oscar, Erick Diana, Rosnani Hijratunnisa, Laili Indah Lestari, Indah Ismunandar Juari, Putri Sulistiani Kartin Aprianti Kusumayadi, Firmansyah Maraghi, Muhammad Al Muhammad Yusuf Novita, Ika Nurul Huda Rosita, Inang Santoso, Tri Agus Sucinang, Novita