ANALYSIS OF THE EFFECT OF WCTO, FATO AND TA ON COMPANY VALUE WITH ROE AS INTERVENING VARIABLES

The aims of this research is to examine the direct effect and indirect Working Capital Turnover, Fix Asset Turnover Total on Firm Value with Return On Equity as an intervening variable. This sample manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2017-2019 by using purposive sampling method. There are 109 selected sample. analysis used Partial Least Square Analysis. result showed that WCTO has positive significant Value. a ROE. FATO TA ROE WCTO, influence through Besides, it was found greatest ROE.
 
 Keywords: Turnover; Asset;