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INDONESIA
Jurnal Cahaya Mandalika
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : -     EISSN : 27214796     DOI : https://doi.org/10.36312/jcm
Core Subject : Humanities, Education,
Humanities Languange, Linguistic, Communication & Media
This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other reports for publication
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 1 Documents
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Search results for , issue "Vol. 7 No. 1 (2026): (In Prosess)" : 1 Documents clear
PENGARUH TOTAL ASSET TURNOVER (TAT), DAN LONG-TERM DEBT TO EQUITY RATIO (LTDER) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BEI Annisa Apriyani; Nurul Huda; M.Rimawan
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 7 No. 1 (2026): (In Prosess)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v7i1.5010

Abstract

This study aims to analyze the effect of Total Asset Turnover (TAT) and Long-Term Debt to Equity Ratio (LTDER) on Return on Assets (ROA) as an indicator of financial performance in consumer goods subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This research uses a quantitative approach with an associative method. The sample consists of four manufacturing companies in the food and beverage subsector selected through purposive sampling. Data were obtained from annual financial reports and analyzed using multiple linear regression with SPSS version 26. The results show that both TAT and LTDER have a significant partial effect on ROA. Simultaneously, these variables also have a significant impact on ROA. These findings indicate that asset utilization efficiency and long-term financing structure play a crucial role in determining company profitability. This study provides practical implications for company management and investors in making strategic decisions and managing financial structure

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