PENGARUH PERPUTARAN MODAL KERJA, AKTIVA TETAP, DEBT TO TOTAL ASSETS RATIO DAN EARNING PER SHARE TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRADE, SERVICE AND INVESTMENT DENGAN CURRENT RATIO SEBAGAI PEMODERASI

Trade, Service and Investment company is one of the fastest growing corporate sectors in Indonesia. This due to many needs desires community are unlimited. Where established course also has main goal obtaining maximum profit/profit from activities carried out developing company. The purpose this study determine effect Working Capital Turnover, Fixed Asset Debt To Total Assets Ratio Earning Per Share on Return On with Current as Moderating.
 sampling method used purposive sampling. Sampel by 29 companies using secondary data Indonesia Stock Exchange for period 2018-2020. analysis models multiple linear regression analysis, determination coefficient, simultaneous significance test, individual parameter moderation model.
 final result Turnover,Debt per simultaneously positively significantly affect profitability &Invesment listed Exchange. Partial Turnover Capital, Settlement Assets, no insignificant profitability, while an positive significant profitability. While not a variable, so cannot strengthen or weaken relationship between independent dependent variables.
 Keywords: Ratio, Share, Ratio.