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

The Effect of CR, DER, And TATO on ROA at PT. Centratama Telekomunikasi Indonesia Tbk

Date Published : 15 October 2026

Contributors

Tia Aulad Zamilla

Universitas Siliwangi
Author

Eti Nurhayati

Universitas Siliwangi
Author

Ririn Iqlama Azahra

Universitas Siliwangi
Author

Nina Kusdiana

Universitas Siliwangi
Author

Halfa Sulpra Raihanah

Universitas Siliwangi
Author

Keywords

Current Ratio (CR), Debt To Equity Ratio (DER), TATO, and Return On Asset (ROA).

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 examine and analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Asset (ROA) at PT Centratama Telekomunikasi Indonesia Tbk for the period 2015–2024. The method used in this study is a quantitative method with secondary data sources. Data collection techniques were carried out through documentation and literature study. Data analysis techniques in this study included Classical Assumption Test, Multiple Linear Regression Analysis, F Test, and t Test. The results show that, partially, the Current Ratio (CR) and Total Asset Turnover (TATO) do not have a significant effect on Return on Asset (ROA) at PT. Centratama Telekomunikasi Indonesia Tbk, while the Debt to Equity Ratio (DER) has a significant effect. Simultaneously, the three variables do not have a significant effect on Return on Asset (ROA) at PT. Centratama Telekomunikasi Indonesia Tbk. These findings add empirical evidence that liquidity ratios (CR) and asset utilization efficiency (TATO) do not always affect profitability (ROA) and confirm the importance of funding structure (DER) in affecting profitability. Therefore, in this study, companies are expected to manage their debt proportions carefully because the appropriate use of debt can affect company profits. The results of this study also suggest the need for further research to examine other factors beyond the research variables in increasing profitability.

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How to Cite

Tia Aulad Zamilla, T. A. Z., Eti Nurhayati, E. N., Ririn Iqlama Azahra, R. I. A., Nina Kusdiana, N. K., & Halfa Sulpra Raihanah, H. S. R. (2026). The Effect of CR, DER, And TATO on ROA at PT. Centratama Telekomunikasi Indonesia Tbk. International Seminar and Conference on Management, Research, and Transformation (I-SMART), 1, 979-989. https://conference.unsil.ac.id/ismart/paper/view/281