Abstract :
ABSTRACK
This study aims to determine how the influence of the variable current assets and fixed assets on profitability as measured by return on assets (ROA) either partially or simultaneously at PT Tani Nusantara rice production in the village of Salulemo Sukamaju. The sample in this study used secondary data, namely time series data in the 2011-2020 period. Data analysis used multiple linear regression analysis using SPSS 24. The results showed that the variable current assets and fixed assets either partially or simultaneously did not have a significant effect on profitability at PT Tani Nusantara rice production in the village of Salulemo Sukamaju.
Keywords: Current Assets, Fixed Assets, Profitability