Abstract:
This study aims to determine whether Total Sales, Total Asset, Gross Profit
Margin, Operating Profit Margin, Net Profit Margin, Debt to Equity Ratio, Total
Board of Directors, Total Audit Committee, and Total Employee to Return on
Asset in the manufacturing sector in food and beverage in Indonesia. The results
of this study are expected to provide benefits and contributions for the interests of
individuals or groups to increase insight about financial performances of firm. The
population in the research is the food and beverage manufactured firms listed on
the IDX. The sample of this research as many as 5 firms. Sampling using
Purposive Sampling method. The data used are secondary data taken from the
internet and processed using STATA program so that the equation obtained in the
form of random-effects GLS regression. The results of this study show that Gross
Profit Margin, Operating Profit Margin, Net Profit Margin, Total Board of
Directors, and Total Employee have an influence on return on asset, Total Sales,
Total Asset, Debt to Equity Ratio, Total Audit Committee have not an influence
on return on asset.
