This study aims to determine the effect of total assets on return on assets (ROA) on manufacturing companies listed on the Indonesia Stock Exchange. The year chosen by researchers was 2014-2016. Data obtained through documentation, which is collecting data annual reports and financial statements of the company. The method used by the authors in this study is a quantitative method. This method is called the quantitative method because the research data are numbers and analysis. The population of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016 was 144 companies while the sample used in this study was 77 companies. The data analysis technique used is simple regression, classic assumption test, t test, coefficient of determination. The author processes data using SPSS16. Based on the results of the study showed the total assets turnover was able to influence return on assets by 11.6% while the remaining 88.4% was influenced by other variables not examined in this study.Keywords: total asset turnover (TATO), return on assets (ROA)
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