FINANCIAL PERFORMANCE IN THE SPOTLIGHT: WHAT INFLUENCES IT?

  • Marhamah marhamah Sekolah Tinggi Ilmu Ekonomi Semarang
  • Penta Widyartati Sekolah Tinggi Ilmu Ekonomi Semarang

Abstract

Return on Asset (ROA) is a ratio used to measure profitability. It is a financial ratio that assesses how efficiently a company utilizes its total assets to generate profit.

The research findings indicate that current ratio and debt to asset ratio have a significant effect on return on asset, whereas debt to equity ratio does not affect return on asset.

Published
2025-08-01
How to Cite
marhamah, M., & Widyartati, P. (2025). FINANCIAL PERFORMANCE IN THE SPOTLIGHT: WHAT INFLUENCES IT?. JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen Dan Akuntansi, 7(1), 198-207. https://doi.org/10.33747/capital.v7i1.304