In the world of today's economy there are millions and even more companies vying in advancing the company with various strategies, both in production strategies and strategies in sales. It is inevitable that in production and an increase in sales that is important is that the working capital production and sales activities run smoothly thus improving the rate of return on assets acquired at the company. The variables in this study uses the ratio of Working Capital Turn Over to identify working capital and Inventory Turnover to identify the effectiveness of the company, and indicators Return on Assets as a measure of profitability. The method of analysis in research using correlation coefficient analysis to identify how much the relationship between independent and dependent variables. Coefficient of determination analysis to identify how much closeness between independent and dependent variables, the regression coefficient analysis to measure the level of influence of independent variables on the dependent variable. Level of significance test using the F test and t test. The author uses a significant level of 5% to reject the null hypothesis. Statistical tests that will be done partially and simultaneously. In the research period at the company PT Delta Djakarta Tbk and PT Nippon Indosari Corpindo Tbk with variable working capital and partial effectiveness and simultaneously to the return on assets obtained as follows: a. Variable Working Capital Turnover (WCTO) significantly affected the Return on Assets (ROA) at PT Delta Djakarta Tbk and no real effect on the PT Nippon Indosari Corpindo Tbk. b. Variable Inventory Turnover (INTO), significantly affected the Return on Assets (ROA) at PT Delta Djakarta Tbk and PT Nippon Indosari Corpindo Tbk. c. Variable Working Capital Turnover (WCTO), Inventory Turnover (INTO) significantly affected the Return on Assets (ROA) at PT Delta Djakarta Tbk and PT Nippon Indosari Corpindo Tbk. In 2011 to 2013 the PT Nippon Indosari Corpindo Tbk was stage increased productivity by building a new plant and the purchase of machinery that led to the return or profit rate decreased and the total assets have increased. The increase in total assets is higher than the rate of profit or net income as a result the return on assets to be down and working capital in PT Nippon Indosari Corpindo should be increased because of the construction of the plant, causing working capital owned by Nippon Indosari Tbk PT has no effect on the value of Return on Assets , Keywords: Working Capital Turnover, Inventory Turnover, Return on Assets