This study aims to examine the effect of the current ratio, debt to equity ratio and total asset turnover to return on assets with firm size as intervening variable. The population in this study is the company mining listed on the Indonesia Stock Exchange in 2019-2021, with the sampling technique using purposive sampling, so that obtained as many as 22 mining companies that meet the requirements for researched and observed. The data analysis techniques used descriptive statistical analysis, classical assumptions, path analysis (path analysis) and hypothesis testing. The research results show that partially the current ratio has a significant positive effect on return on assets, debt to equity ratio has no significant negative effect on return on assets and total asset turnover have a significant positive effect on return on assets. Simultaneously firm size is able to intervene the influence of current ratio, debt to equity ratio, and total asset turnover to return on assets.