PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSET (ROA) PADA PT. SEMEN BATURAJA Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstrak

Return on asset is one of the profitability ratios used to measure the effectiveness and efficiency of a company
in generating profits by utilizing its total assets. Return on asset at PT. Semen Baturaja Tbk fluctuates,
meaning there is an increase and decrease. This increase and decrease are influenced by the current ratio, debt
to equity ratio, and total asset turnover. current ratio, debt to equity ratio, and total asset turnover also
fluctuate. This research was conducted at PT. Semen Baturaja Tbk. With the purpose of the research to analyze
the current ratio, debt to equity ratio, and total asset turnover affect return on asset at PT. Semen Baturaja
Tbk. To analyze the current ratio affect return on asset at PT. Semen Baturaja Tbk. To analyze the debt to
equity ratio affect return on asset at PT. Semen Baturaja Tbk. to analyze the total asset turnover affect return
on asset at PT. Semen Baturaja Tbk. This research was conducted using quantitative methods. The data
sources used are secondary data. Data collection techniques using literature study techniques and
documentation studies. The method used to analyze multiple linear regression analysis data. Based on the
results of the research and discussion, several conclusions can be drawn as follows: current ratio, debt to
equity ratio, and total asset turnover simultaneously have a significant effect on return on asset at PT. Semen
Baturaja Tbk. Current ratio does not have a significant effect on the return on asset variable at PT. Semen
Baturaja Tbk. Debt to equity ratio has a significant effect on the return on asset variable at PT. Semen
Baturaja Tbk. Total asset turnover does not have a significant effect on the return on asset variable at PT.
Semen Baturaja Tbk.