Pengaruh Current Ratio, Debt To Equity R atio, Total Asset Turnover, terhadap Return on Asset pada Perusahaan Tambang Logam yang Terdaftar di BEI Tahun 2019-2024

Putri, Rivadilla Natasha (2025) Pengaruh Current Ratio, Debt To Equity R atio, Total Asset Turnover, terhadap Return on Asset pada Perusahaan Tambang Logam yang Terdaftar di BEI Tahun 2019-2024. Jurnal Bisnis, Manajemen dan Ekonomi, 7 (1). pp. 42-55.

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Abstract

This research looks at how financial performance ratios affect ROA in metal mining companies listed on the IDX between 2019 and 2024. The study employs a quantitative approach, using descriptive and verificatory methods and secondary data from annual financial reports. A purposive sampling approach was used to select six companies, yielding 30 observations. The data was analyzed using multiple linear regression, t-tests, F- tests, descriptive statistics, and traditional assumption tests. The findings show that ROA is strongly and adversely impacted by the DER, indicating that higher leverage reduces profitability. Conversely, the CR and TATO have a positive and significant influence on ROA. ROA is significantly affected by all independent components, underscoring the importance of capital structure, efficiency, and liquidity in decision-making.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: S1 (Sarjana) > Akuntansi
Depositing User: Editor Perpus Inaba
Date Deposited: 29 Sep 2026 08:58
Last Modified: 29 Sep 2026 08:58
URI: https://repository.inaba.ac.id/id/eprint/1239

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