Pengaruh Total Asset Turnover (TATO) Terhadap Return On Equity (ROE)

Abstrak

This research was motivated by companies that experienced a decline and experienced fluctuations in the value of Return On Equity (ROE). Departing from these problems, the authors conducted a study with the title: “The Influence of Total Asset Turnover (TATO) on Return On Equity (ROE) Study at PT. Telekomunikasi Indonesia Tbk”. In this study, the method that the researcher used was a quantitative method with a descriptive and associative approach. The descriptive method aims to find out the value of one's own variable or the development of a self-contained variable. And associative aims to determine the influence between Total Asset Turnover (ROE) and Return On Equity (ROE). Meanwhile, the population and sample from this study are financial statements for the 2017-2021 period at PT. Telekomunikasi Indonesia Tbk. And data analysis techniques use statistical methods with the help of SPSS 25, with simple regression tests, simple correlation tests, determination coefficient tests and t tests.

And the results of this study show that Total Asset Turnover (TATO) does not significantly affect Return On Equity (ROE). Based on the results of statistical tests, a simple regression value of Y = 9.920 + 25.498X was obtained. And the results of a simple correlation show that the relationship between Total Asset Turnover (TATO) and Return On Equity (ROE) is at a moderate level of relationship. And based on the determination test, it shows that R Square is 0.287 which means that 28.7% of Return On Equity (ROE) is influenced by Total Asset Turnover (TATO) and the remaining 71.3% is influenced by other factors that were not studied by researchers.