<![CDATA[This research aims to analyze the effect of Total Asset Turnover and Debt to Asset Ratio on Return on Assets in infrastructure companies listed on the Indonesia Stock Exchange for the 2019–2025 period. This study uses a causal associative quantitative approach with secondary data from annual financial reports. The population consists of 29 companies, with 6 companies selected through purposive sampling. Data were analyzed using EViews 12 through panel data regression, classical assumption tests, t-tests, F-tests, and coefficient of determination. The results show that Total Asset Turnover has no significant effect on Return on Assets (t = 0.026588; p = 0.9789), while Debt to Asset Ratio has a significant effect on Return on Assets (t = 14.79333; p = 0.0000). Simultaneously, Total Asset Turnover and Debt to Asset Ratio have a significant effect on Return on Assets (F = 105.7494; p = 0.0000). The coefficient of determination (R²) indicates the proportion of variation in Return on Assets explained by the independent variables]]>
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