The purpose of this study was to analyze and find empirical evidence of credit
risk, liquidity risk, market risk, efficiency level, CSR disclosure, the proportion
of independent commissioners, audit committees, institutional ownership and
managerial ownership on return on assets. The population in this study are
banking companies listed on the Indonesia Stock Exchange in 2017-2019. The
sampling technique used purposive sampling method, the sample data obtained
were 123 company data. Analysis of the data used is multiple regression
analysis. The results of this study indicate that credit risk has a negative effect
on return on assets, liquidity risk has no effect on return on assets, market risk
has a positive effect on return on assets, the level of efficiency has a negative
effect on return on assets, CSR disclosure has no effect on return on assets, the
proportion of independent commissioners has no effect on return on assets,
audit committee has no effect on return on assets, institutional ownership has no
effect on return on assets, managerial ownership has a negative effect on return
on assets.The implications of this research are expected to provide information
for users of financial statements related to policy making to help improve,
evaluate, increase the value and performance of banking in thefuture.