Abstrak Tujuan dari penelitian ini yaitu untuk mengetahui Pengaruh Current Ratio, Debt to Assets Ratio, dan Net Profit Margin terhadap Return On Assets pada PT. United Tractors Tbk yang terdaftar di BEI periode 2014-2022. Jenis penelitian yang digunakan yaitu penelitian kuantitatif. Sampel yang digunakan sebanyak 36 sampel yang diambil dari laporan keuangan triwulan PT. United Tactors Tbk periode 2014-2022. Teknik pengambilan sampel yang digunakan yakni teknik Purposive Sampling. Data tersebut selanjutnya dianalisis menggunakan regresi linier berganda dengan program SPSS 25. Berdasarkan hasil Uji Asumsi Klasik memperlihatkan bahwa memenuhi syarat dan tidak terjadi masalah baik dari Uji Normalitas, Uji Multikolinieritas, dan Uji Autokorelasi. Berdasarkan hasil Uji Parsial memperlihatkan Current Ratio mempunyai pengaruh negatif dan tidak signifikan terhadap Return On Assets, Debt to Assets Ratio mempunyai pengaruh negatif dan tidak signifikan terhadap Return On Assets, dan Net Profit Margin mempunyai pengaruh positif dan signifikan terhadap Return On Assets. Berdasarkan hasil Uji Simultan memperlihatkan Current Ratio, Debt to Assets Ratio, dan Net Profit Margin mempunyai pengaruh signifikan terhadap Return On Assets. Kata kunci: Current Ratio (CR), Debt to Assets Ratio (DAR), Net Profit Margin (NPM) dan Return On Assets (ROA). Abstract The aim of this research is to determine the influence of the Current Ratio, Debt to Assets Ratio, and Net Profit Margin on Return on Assets at PT. United Tractors Tbk which is listed on the IDX for the 2014-2022 period. The type of research used is quantitative research. The samples used were 36 samples taken from PT's quarterly financial reports. United Tactors Tbk for the 2014-2022 period. The sampling technique used was the Purposive Sampling technique. The data was then analyzed using multiple linear regression with the SPSS 25 program. Based on the results of the Classic Assumption Test, it showed that it met the requirements and there were no problems in the Normality Test, Multicollinearity Test and Autocorrelation Test. Based on the results of the Partial Test, it shows that the Current Ratio has a negative and insignificant influence on Return On Assets, the Debt to Assets Ratio has a negative and insignificant influence on Return On Assets, and Net Profit Margin has a positive and significant influence on Return On Assets. Based on the results of the Simultaneous Test, it shows that the Current Ratio, Debt to Assets Ratio, and Net Profit Margin have a significant influence on Return On Assets. Keywords: Current Ratio (CR), Debt to Assets Ratio (DAR), Net Profit Margin (NPM) dan Return On Assets (ROA).