摘要：Companies in essence is to obtain the maximum profit. In theory of financial statements, profitability is a measure of the company in generating profits (the bigger the better). The profits are used to measure company performance. This study aimed to test the current asset of the Debt on the Company's Profits at the Jakarta Stock Exchange Index.This study uses a sample of 14 financial statements and tested using the t-test, sobel test and path analysis. Result of testing by t-test shows that the significant effect of Current Assets to Debt, Current Assets had no significant effect on Profits, and Debt significant effect on Profits.The result of sobel test shows Current Assets of a significant effect on Profits through Debt.The result of path analysis on line 1 (p1) that the Current Assets of the Debt of -0.001 indicates that the current Assets of the Profits of 0.030 (p3) that the Debt of the Profits of 36.653 indicates that the higher the Debt, the Profits will be as high as well and in line 4 (p4 ) Current Assets of the Profits through Debt of -0.0006653 show that any improvement Current Assets and Debt, it will cause Profits to fall.
