The Influence of Current Ratio (CR) and Total Asset Turnover (TATO) on Return on Equity (ROE) at PT Wismilak Inti Makmur Tbk for the Period 2014-2023

The main objective of the study is to observe the effect of Current Ratio (CR) and Total Assets Turnover (TATO) on Return On Equity (ROE) implemented at PT Wismilak Inti Makmur Tbk for the period 2014-2023, both separately and simultaneously. The method applied is quantitative research. The sample materials taken include financial documents in the form of financial position records and profit and loss calculations of PT Wismilak Inti Makmur Tbk for the period 2014-2023. The data processing method applies several analyses, namely descriptive statistics, classical assumption tests, single and multiple linear regression calculations, determination coefficient values ​​(Adjusted R2), and t and f tests through the SPSS Version 26 program. Based on the research conducted, partial testing shows that the Current Ratio (CR) does not produce a significant positive effect on Return On Equity (ROE), as evidenced by the t test with a number of -1.992 <2.365 and a significance level of 0.087> 0.05. Meanwhile, Total Asset Turnover (TATO) shows a significant positive effect on Return On Equity (ROE), reflected in the t-test value of 3.970 > 2.365 with a significance of 0.005 < 0.05. When tested together, both variables Current Ratio (CR) and Total Asset Turnover (TATO) show an effect on Return On Equity (ROE)