English

Abstrak

The purpose of this research is to test how much Liquidity (CR), Solvency (DAR) and Activity (TATO) affect Profitability (ROA). The coal sector is the subject of this research. The survey used as many as 23 companies with samples that match the sampling criteria as many as 7 companies within a period of 3.5 years . This type of research uses descriptive quantitative research. Data collection techniques by means of documentation through the company's financial statements. The data analysis technique in this study is multiple linear regression. Partial research results Liquidity (CR) and solvency (DAR) have a negative direction and do not affect Profitability (ROA) while Activity (TATO) has a positive direction and affect Profitability (ROA). Simultaneously Liquidity (CR), Solvency (DAR) and Activity (TATO) affect Profitability (ROA)