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All Journal West Science Accounting and Finance
Nareswari, Anindya Najmina
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Economics, Econometrics & Finance

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The Effect of Current Ratio, Total Asset Turnover, and Debt Asset Ratio on Return on Assets of Indonesian Food and Beverages Industry in 2019 - 2023 Suryaningsih, Adhila; Rizwana, Zahra Ardya; Nareswari, Anindya Najmina
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2479

Abstract

This study examines the effect of the Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Asset Ratio (DAR) on Return on Assets (ROA) in the food and beverage subsector companies listed on the Indonesia Stock Exchange during 2019-2023. The study uses panel data from 15 companies. The Fixed Effect Model (FEM) regression analysis shows that, simultaneously, all three variables significantly affect ROA. However, only TATO and DAR have a significant partial effect, while CR does not. These findings highlight the importance of asset efficiency and capital structure management in improving company profitability.
Co-Authors Rizwana, Zahra Ardya Suryaningsih, Adhila