The performance linked to profitability aspects is the return on assets, the ROA. ROA is the ratio of profit generated during a period to the assets held by the company to earn a profit. The results of this research identified that simultaneously independent variables, return on assets, Return on equity, net profit margin, equity ratio and current ratio with F test, carried out. The return on assets formula requires two variables: net income and total assets. Return on assets ratio results are usually expressed as a percentage. Depending on the context, you can divide your net income by total assets, average assets, or end-of-period assets. Although ROA rates vary by industry, a rate or ultimately companies need to earn a healthy return on these assets in order to stay in business. ROA measures how well a company has used its assets to create value. Thus, ROA is a more effective measure of fundamental business performance. The long-term trend in ROA has been declining for decades across the economy and in,