ROA is an indicator of how profitable a company is relative to its total assets. The company has efficiency to make profit from the asset during 2006-2010. In 2010, the percentage was the most excellent at 28.06, yet, in. during 2012-2014 subsequently were decrease, in 2009 was fall down to 15.58. Consequently, it means that the company has the ability to use the total assets with low income