Pengaruh Total Asset Turnover terhadap Return on Equity pada Perusahaan Makanan dan Minuman yang terdaftar di BEI tahun 2023

Irma Kristin Sagala
Claudia Aurora Sembiring
Elizabeth Tiur Manurung

Journal Of Business, Finance, and Economics (JBFE)
Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)

This study aims to evaluate the effect of Total Asset Turnover (TATO) on Return on Equity (ROE) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2023. This study uses a quantitative approach with purposive sampling, resulting in 64 companies as the sample. The data analyzed is sourced from secondary financial reports available on the IDX official website. The analysis was conducted using simple linear regression with SPSS software. The results of the study indicate that TATO has a significant and positive effect on ROE. This means that the more situs slot gacor terpercaya efficiently a company manages its assets, the greater the profits that shareholders can obtain. These findings can be used as managerial considerations in optimizing asset utilization to drive better financial performance.