Assets are an important part of a company. With the assets owned by the company, the business can continue to operate smoothly. It aims to achieve the company's goal of maximizing profit. Profit as a result of company performance must also be an important consideration in making various business decisions. Property & real estate companies are one of the industrial sectors listed on the Indonesia Stock Exchange (IDX). IDX is a market for the company to market securities in the capital market. The reason the author chose this industry because the Property and Real Estate companies had bright prospects in the future by looking at the potential for a growing population, more development in the housing sector, apartments, shopping centers, and office buildings that making investors interested in investing their funds so that the prospects for stock trading are expected to continue to increase. The research method used is quantitative descriptive research method. Data source is from Indonesia Stock Exchange. The determination of research uses the purposive sampling. Research sample are 27 companies during 5 years with the result that the number of observations in this research after transformed and outliers is 117 observations. Data analysis method is done by classic assumption test, multiple linear regression analysis, t-test, F-test and coefficient of determination. The conclusion of this research shows that Current Ratio, Receivable Turnover and Debt to Equity Ratio have significant impact on Return on Assets simultaneously in Real Estate and Property Companies Listed in Indonesia Stock Exchange.