Daftar Isi:
  • This study aims to identify and analyze how Current Ratio (CR), Total Asset Turnoverr (TAT), and Net Profit Margin (NPM) influence simultaneously and partially on the Return on Assets. Research methods that are used are quantitative associative. The data used in this study are panel data,The sample selection used purposive sampling method which is taken by the food and beverage company listed in Indonesia Stock Exchange during the 3-year period from 2010 to 2012 totaling 16 companies. Of the 16 populations company acquired 10 companies selected as sample. The method of data collection is through documentation. The analysis technique used is the quality of the test data and multiple linear regression results showed that simultaneous Current Ratio, Total Asset Turnover and Net Profit Margin significantly affect the Return on Assets. Partially independent variable has no effect on the Current Ratio of Return on Assets, while the Total Asset turnover and Net Profit Margin significantly influence the Return on Assets.The most dominant ratio in this study is the Total Asset Turnover and Net Profit Margin as to generate earnings ratio is alias both significant to the use of assets to generate earning Return on Asset. Keywords: Current Ratio, Total Asset Turnover, Net Profit Margin, and Return On Asset.