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Tight intensity is prime characteristic of competition in the era of globalization. These conditions require the company to be able to maintain a level of liquidity and profitability so that it can survive and be able to offset competition from other companies. This study aimed to analyze the influence of the current ratio, cash gap, total assets turnover, and debt ratio to profitability. Selected samples are listed companies in the LQ-45 index from February 2008 until January 2012. Using purposive sampling techniques, selected 14 companies that qualify as research samples. The data used in this research are annual data, which were analyzed using multiple regression analysis. The analysis showed that the current ratio, cash gap, and the debt ratio have no significant effect on profitability. On the other hand, total asset turnover have a significant effect on the profitability of the company. Furthermore altogether current ratio, cash gap, total asset turnover, debt ratio and significant effect on the profitability of the company. Keywords: Current Ratio, cash Gap, Total Assets Turnover, Debt Ratio, and ROE. (VM)