ANALISIS KINERJA KEUANGAN DILIHAT DARI CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI

Financial performance is a description of company's financial condition related to its aspects. this research intend test and analyze partially or simultaneously the consequenceof variables Current Ratio (CR), Debt-to-EquityRatio (DER) Total-Assets-Turnover (TATO) on Return-on-Assets (ROA). The populace in learn were pharmaceutical company list Indonesia Stock Exchange 2016-2020, which are then picked usepurposive sampling mode, result sampled seven company. analytical method used researchwas panel data regression analysis with requirements test, specifically classical assumption utilizing EViews 9 program. outcome show that Current-Ratio (CR) have significant influence (ROA), Debt-to-Equity-Ratio no has influenceon This study also shows Current-Ratio, Debt-to-Equity-Ratio, simultaneous (ROA)