<![CDATA[The purpose of this study is to identify and analyze the factors that affect to return on assets (ROA) at manufacturing companies in 2010-2013. ROA is a dependent variable in this study, as an indicator of profitability. There are seven independent variables used, the average day's inventory, average collection period, average payment period, debt-to-equity ratio, current ratio, size, and growth.              Sampling techniques is purposive sampling with certain criteria, ie companies listed on the Stock Exchange 2010-2013 period, so there are seventy-six datas as sample of one hundred fifty two manufacturing companies in Indonesia during the period 2010-2013. The data is processed by using a multiple linear regression equation with odinary least squares method using the SPSS program.           The result showed that there is a negative and significant correlation between the average day’s inventory, average collection period, and debt to equity ratio to the ROA, while there is a positive and significant relationship between the Size to the ROA.]]>
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