Effect of Current Ratio, Debt to Equity Ratio and Debt to Asset Ratio on Return on Assets in Mining Companies in the Coal Sub-Sector

In the coal industry world with intense competition, it causes competition to develop and involves importance of organization's monetary exhibition. Concentrating on performance is vital in terms solvency, liquidity solvency ratios. This study expects decide impact CR, DER DAR, ROA mining companies. It hoped that will provide knowledge about DER, DAR ROA. research form quantitative descriptive secondary data types. population area organizations recorded IDX 2018-2021 totaled 23 Samples purposive sampling amounted 10 companies sector. The collection method uses annual financial report documentation method. tested by multiple linear regression analysis. CR has signifficant negatif impact, positif Mining Companies Coal Sector. consequences Assurance Coefficient Investigation got 83.5% where can be made sense free factors DAR. Furthermore, this using other independent variables considering there are still such as Asset Turnover, EPS, TATO affect ROA.
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