Abstract:
This research is conducted to analyze the influence of business activities that contain from operating, investing and financing that represented by NPM, TATO and FL toward company’s profitability that represented by ROE and its implication toward SGR in Manufacture company. Sampling technique that used in this research is purposive sampling. It got 37 samples from 141 manufacture companies that listed on Indonesia Stock Exchange period 2012 – 2014. Analysis technique that used is multiple linier regressions. For testing hypothesis, it used F test for test all independent variable simultaneously and t test for test all independent variable partially. The result of this research shows that NPM, TATO and FL have significant influence toward ROE simultaneously. Partially, NPM, TATO and FL have significant influence positively toward ROE. Its implication toward SGR found that ROE has significant influence positively toward SGR. Indirectly it can be said that NPM, TATO and FL have positive influence toward SGR.