The aim of this research are to know the effect of CR and DER to ROA on companies subsector of cosmetics and household listed on Indonesia Stock Exchange Period 2012 - 2019. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports. This research used purposive sampling method and obtained 5 samples of companies subsector of cosmetics and households listed on Indonesia Stock Exchange Period 2012 - 2019. Analytcal techniques used  are classical test assumptions and multiple linear regression hypothesis test using partial T test and F test simultaneously at the significance level of 5% with SPPS version 26. This research showed partially CR is not having significant effect on ROA, and DER has a positive and significant effect on ROA. Therefore, simultaneously that CR and DER have a significant effect on ROA.