<![CDATA[This study aims to examine the influence of CR, DER, and TATO variables on ROA in consumer goods subsector manufacturing companies listed on the IDX. With a sample of 11 companies, 4 years with a total of 44 observations, quantitative research methods and using multiple linear regression. The results of the simultaneous F test of CR, DER, and TATO variables have a significant effect on ROA obtained F count value > F table (3.211 > 2.84). The results of the partial t test of the CR variable have no effect on ROA because the t count value < t table (0.120 < 2.02108) and a significance of 0.905 > 0.05. The DER variable has no effect and is not significant on ROA t count value < t table (1.955 < 2.02108) and a significance of 0.058 > 0.05. The TATO variable has a significant effect on ROA with a calculated t value > t table (2.130 > 2.02108) and a significance of 0.039 < 0.05. The R2 test, Adjusted R Square value of 0.134 means that 13.4% of the variation or change in Return On Assets is explained by the CR, DER, and TATO variables, while 86.6% is influenced by other variables outside the study.]]>
Copyrights © 2026
