Abstract:
Financial reports can show the performance of the management company running at a certain period in the form of numbers. This interpretation has not been provided at the company's ability to run the management. Analysis of the financial statements in the company needed to know the ability of the company at a certain period. Calculation of ratios is another technique of financial statement analysis. Profitability ratio (return on assets) is the ratio indicates a company's ability to earn income (the ultimate achievement of assets acquired). Its operational efficiency can be assessed based on return on assets of the company. Return on assets affected by leverage, turnover and operating profit margin. This study uses data sejkunder financial statements listed in the Indonesia Stock Exchange (IDX) 2006-2010. Of the three different categories of companies just take the companies that issue financial statements in full both the balance sheet and profit and loss 2006-2010. Calculation of financial ratios of the company aims to examine the relationship of total debt to equity ratio, total debt to asset ratio, total asset turnover, inventory turnover, gross profit margin and net profit margin of the return on assets either simultaneously or partially within each category of the company. Analyzing research using the program Statistical Product Service Solution (SPSS) version 16. The third category is affected by the same variables that the net profit margin. Among the categories of food manufacturing and agricultural profitability is affected by the same variables that the net profit margin. Agricultural companies and properties the same variables affect the profitability is the debt to equity ratio and net profit margin. And food manufacturing companies and properties the same variables affect the profitability is the gross profit margin and net profit margin. Agricultural products and food manufacturing companies are perishable products, the company into losses. But if the property is damaged products can be recycled back to attracting buyers and prices are high.
