PENGARUH INVENTORY TURNOVER (ITO) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PT GAJAH TUNGGAL Tbk PERIODE 2013-2023

Ika Wahyu Dwi Velinia
Lina Nofiana

Journal of Research and Publication Innovation
Vol 3 No 1 (2025): JANUARI

This research aims to determine the effect of Inventory Turnover and Total Asset Turnover on Return On Assets at PT Gajah Tunggal Tbk for the 2013-2023 period. The research method uses descriptive quantitative methods. Research results: Inventory Turnover has no significant effect on Return On Assets. The correlation coefficient value is 0.041. The coefficient of determination value is 0.2%. The t value is 0.239 < ttable 1.860 with a significance value of 0.817> 0.050. Total Asset Turnover does not have a significant effect on Return On Assets. The correlation coefficient value is 0.225. The coefficient of determination value is 5%. The t value is 0.686< t table 1.860 with a significance value of 0.512> 0.050. Simultaneously, Inventory Turnover and Total Asset Turnover do not have a significant effect on Return On Assets at PT Gajah Tunggal Tbk for the 2013-2023 period. The correlation coefficient value is 0.239. The coefficient of determination value is 5.7%. The t value is 0.243 < t table 4.459 and the significance value is 0.790 > 0.050.