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  • TY - JOUR AU - Marhamah marhamah AU - Penta Widyartati PY - 2025/08/01 Y2 - 2025/11/03 TI - FINANCIAL PERFORMANCE IN THE SPOTLIGHT: WHAT INFLUENCES IT? JF - JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi JA - capital VL - 7 IS - 1 SE - Articles DO - 10.33747/capital.v7i1.304 UR - https://capital.stiesemarang.ac.id/index.php/capital/article/view/304 AB - 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. ER -