Conference Universitas Siliwangi
International Seminar and Conference on Management, Research, and Transformation (I-SMART)

The Effect of ITO and TATO on ROA of PT. Indofood CBP Sukses Makmur Tbk

Date Published : 12 October 2026

Contributors

Syifa Amalia

Siliwangi University
Author

Fira Saftiara

Siliwangi University
Author

Salwa Febriani Putri Nugraha

Siliwangi University
Author

Tasya Azizah Rahman

Author

Dede Vina Nuraliah

Siliwangi University
Author

Keywords

Inventory turnover Total Assets Turnover Return on Assets

Proceeding

Vol. 1 (2025): International Seminar and Conference on Management, Research, and Transformation (I-SMART 1.0)

Track

General Track

License

Copyright (c) 2026 International Seminar and Conference on Management, Research, and Transformation (I-SMART)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to determine and analyze the effect of Inventory turnover (ITO) and Total Assets Turnover (TATO) on Return on Assets (ROA) at PT Indofood CBP Sukses Makmur Tbk for the period 2015–2024, both simultaneously and partially. The research method used is descriptive and verificative with secondary data obtained from the company’s annual financial statements. The analytical tools applied include multiple linear regression analysis, t-test, F-test, and the coefficient of determination. The analysis results show that partially, ITO has no significant effect on ROA with a significance value of 0.570 (> 0.05). Conversely, TATO has a positive and significant effect on ROA with a significance value of 0.026 (< 0.05). Simultaneously, ITO and TATO have a significant effect on ROA with a significance value of 0.025 (< 0.05) and a coefficient of determination of 55.2%, while the remaining 44.8% is influenced by other factors outside the research model. Thus, the hypothesis proposed in this study is proven and verified.

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How to Cite

Syifa Amalia, S. A., Fira Saftiara, F. S., Salwa Febriani Putri Nugraha, S. F. P. N., Tasya Azizah Rahman, T. A. R., & Dede Vina Nuraliah, D. V. N. (2026). The Effect of ITO and TATO on ROA of PT. Indofood CBP Sukses Makmur Tbk. International Seminar and Conference on Management, Research, and Transformation (I-SMART), 1, 859-869. https://conference.unsil.ac.id/ismart/paper/view/17