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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Manajemen, Ekonomi Sains Jurnal Ilmiah Edunomika (JIE) Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Miftah
ZULFA KHAIRINA BATUBARA
FAKULTAS EKONOMI UNIVERSITAS ASAHAN
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences

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Pengaruh CR, DER, dan TATO terhadap ROA Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Yang Terdaftar di BEI Daniel Suryadi Cornelius Lumban Tobing; Zulfa Khairina Batubara
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/xrs8xz24

Abstract

This study aims to examine the influence of CR, DER, and TATO variables on ROA in consumer goods subsector manufacturing companies listed on the IDX. With a sample of 11 companies, 4 years with a total of 44 observations, quantitative research methods and using multiple linear regression. The results of the simultaneous F test of CR, DER, and TATO variables have a significant effect on ROA obtained F count value > F table (3.211 > 2.84). The results of the partial t test of the CR variable have no effect on ROA because the t count value < t table (0.120 < 2.02108) and a significance of 0.905 > 0.05. The DER variable has no effect and is not significant on ROA t count value < t table (1.955 < 2.02108) and a significance of 0.058 > 0.05. The TATO variable has a significant effect on ROA with a calculated t value > t table (2.130 > 2.02108) and a significance of 0.039 < 0.05. The R2 test, Adjusted R Square value of 0.134 means that 13.4% of the variation or change in Return On Assets is explained by the CR, DER, and TATO variables, while 86.6% is influenced by other variables outside the study.
Co-Authors Ade Khairani Hasibuan BAMBANG PRAYOGO Dandy Gunawan Sinaga Daniel Suryadi Cornelius Lumban Tobing Dian Ayu Andriani Dicky Apdilah Fitri Febianti Hanung Eka Atmaja Hilmiatus Sahla INDAH PERMATA SARI MASLI MASLI Nisfu Fhitri Permana, Jaka Simbolon, Anggiat Parlindungan Winda Apriana Winda Ardiani