Vol. 2 No. 2 (2025): December

This study aims to analyze the influence of Current Ratio, Debt to Asset Ratio, and Gross Profit Margin on the financial performance of PT Asia Sejahtera Mina Tbk. This study uses a quantitative approach with multiple linear regression analysis methods. The data used are the company's financial report data during the study period which are analyzed through descriptive statistics and hypothesis testing using the t-test and F-test. The results of the study indicate that partially the Current Ratio does not have a significant effect on financial performance, which indicates that a high level of liquidity does not necessarily reflect the efficiency of company asset management. Debt to Asset Ratio also does not have a significant effect on financial performance, although it has a negative relationship direction, which indicates that the use of debt has not had a real impact on the company's financial performance. Meanwhile, Gross Profit Margin has a significant effect on financial performance, which confirms that the company's ability to manage production costs and generate profits from core operational activities has an important role in improving financial performance. Simultaneously, Current Ratio, Debt to Asset Ratio, and Gross Profit Margin have a significant effect on the financial performance of PT Asia Sejahtera Mina Tbk. The results of this study are expected to be a consideration for company management and investors in making financial decisions.