Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari

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 (Unknown)
Siregar, Muhammad Yamin (Unknown)

Article Info

Publish Date
31 Jan 2025

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.

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Journal Info
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Website

Abbrev

Jasmien

Publisher

Cattleya Darmaya Fortuna

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus and Scope Journal Accounting, Management And Economics(JASMIEN) on Cattleya Darmaya Fortuna is accepts related writings: Akuntansi Manajemen Ilmu Ekonomi Journal Accounting, Management And Economics (JASMIEN) also accepts all writings in various disciplines in accordance with the above ...