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Author

Arif Surahman

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Review Open access Oct 2026

The Effect of Cash to Current Asset Ratio (CCAR) and Ebitda Interest Coverage Ratio (EICR) on Return on Capital Employed (ROCE) at PT Pertamina (PERSERO) for the 2014-2024 Period

This study aims to determine and analyze the influence of the Cash to Current Assets Ratio (CCAR) and EBITDA Interest Coverage Ratio (EICR) on the Return on Capital Employed (ROCE) at PT Pertamina (Persero) during the 2014–2024 period. The study employs a quantitative method with an associative approach. Secondary data...

Aisyah Nurintan Riswadi, Arif Surahman · 0 citations
Open access Oct 2026

The Effect of Net Profit Margin (NPM) and Total Asset Turnover (TATO) on Return on Capital Employed (ROCE) at PT Sinar Mas Agro Resources and Technology TBK for the Period 2015 – 2025

The company's financial performance needs to be considered to determine the company's ability to generate returns on capital used. This study aims to determine the effect of Net Profit Margin (NPM) and Total Asset Turnover (TATO) on Return on Capital Employed (ROCE) at PT Sinar Mas Agro Resources and Technology Tbk for...

Austina Anggraini, Arif Surahman · 0 citations

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