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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Musmar, Ismail Mahara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The influence of Working Capital Turnover, Debt to Asset Ratio, and Fixed Asset Turnover on Return on Asset in F & B Company Listed on the IDX in 2019-2023 Musmar, Ismail Mahara; Siregar, Muhammad Yamin
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1176

Abstract

This study examines the impact of Working Capital Turnover (WCT), Debt to Asset Ratio (DAR), and Fixed Asset Turnover (FATO) on Return on Assets (ROA) in F&B companies listed on the IDX (2019-2023). Using panel data and a quantitative approach, the research employs panel data regression, classical assumption tests, t-tests, F-tests, and the coefficient of determination. Results show that WCT and FATO have a positive but insignificant effect on ROA, while DAR has a negative and significant effect. Simultaneously, all three variables have no significant effect on ROA.
Co-Authors Muhammad Yamin Siregar, Muhammad Yamin