<![CDATA[This study aims to analyze the effect of Total Asset Turnover (TATO) on Return on Equity (ROE) in technology sector companies listed on the Indonesia Stock Exchange in 2024. The background of this study is based on the importance of asset utilization efficiency in improving company financial performance, particularly profitability. This research employs a quantitative approach using simple linear regression analysis. The sample consists of 15 technology companies selected through purposive sampling. The data used are secondary data obtained from company financial statements. The results show that the average TATO value is 0.81, indicating a moderate level of asset utilization efficiency, while the average ROE is 6.90%, reflecting relatively low profitability. The regression analysis reveals that TATO has a positive and significant effect on ROE, with a coefficient value of 5.674 and a significance level of 0.018 < 0.05. The coefficient of determination (R²) is 0.412, indicating that TATO explains 41.2% of the variation in ROE. In conclusion, asset utilization efficiency plays an important role in improving the profitability of technology sector companies]]>
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