Brigham and Houston (2009) states "that maximize stock prices that businesses need efficient and low
cost that produce goods and services high quality with the lowest possible cost". Maximizing stock also requires
the development of products and services they want and need, so that the profit motive will lead to new
technologies, to new products, and the new jobs. For companies that are able to improve the effectiveness and
efficiency, the company is likely to persist in the long term. In assessing the efficiency of the company, one of
the ways that can be used is by comparing the earnings generated by total assets (ROA).