Pengaruh Perputaran Total Aktiva dan Debt To Equity Ratio (DER) terhadap Return On Asset (ROA) PT Indofood Sukses Makmur Tahun 2010 – 2023

Novia Andriyani ; Ida Harahap ; Sairun Simanullang
Jurnal Ekonomi, Akuntansi, dan Perpajakan 📅 2026 Vol 3, No 1 🔗 DOI: 10.61132/jeap.v3i1.2134
Abstract
This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).
Keywords
Asset Turnover; DER; Finance; Regression; ROA
How to Cite

Novia Andriyani, et al. (2026). Pengaruh Perputaran Total Aktiva dan Debt To Equity Ratio (DER) terhadap Return On Asset (ROA) PT Indofood Sukses Makmur Tahun 2010 – 2023. Jurnal Ekonomi, Akuntansi, dan Perpajakan, 3(1). https://doi.org/10.61132/jeap.v3i1.2134

Novia Andriyani; Ida Harahap; Sairun Simanullang, "Pengaruh Perputaran Total Aktiva dan Debt To Equity Ratio (DER) terhadap Return On Asset (ROA) PT Indofood Sukses Makmur Tahun 2010 – 2023," Jurnal Ekonomi, Akuntansi, dan Perpajakan, vol. 3, no. 1, 2026.

Novia Andriyani; Ida Harahap; Sairun Simanullang. "Pengaruh Perputaran Total Aktiva dan Debt To Equity Ratio (DER) terhadap Return On Asset (ROA) PT Indofood Sukses Makmur Tahun 2010 – 2023." Jurnal Ekonomi, Akuntansi, dan Perpajakan, vol. 3, no. 1, 2026.

Novia Andriyani; Ida Harahap; Sairun Simanullang. "Pengaruh Perputaran Total Aktiva dan Debt To Equity Ratio (DER) terhadap Return On Asset (ROA) PT Indofood Sukses Makmur Tahun 2010 – 2023." Jurnal Ekonomi, Akuntansi, dan Perpajakan 3, no. 1 (2026).

Novia Andriyani, et al. (2026) 'Pengaruh Perputaran Total Aktiva dan Debt To Equity Ratio (DER) terhadap Return On Asset (ROA) PT Indofood Sukses Makmur Tahun 2010 – 2023', Jurnal Ekonomi, Akuntansi, dan Perpajakan, 3(1). doi: 10.61132/jeap.v3i1.2134.

Novia Andriyani; Ida Harahap; Sairun Simanullang. Pengaruh Perputaran Total Aktiva dan Debt To Equity Ratio (DER) terhadap Return On Asset (ROA) PT Indofood Sukses Makmur Tahun 2010 – 2023. Jurnal Ekonomi, Akuntansi, dan Perpajakan. 2026;3(1).

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