PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON INVESMENT PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2012

This study aims to determine the effect of the current ratio (CR) and debt to equity ratio (DER) to the Return on Investment (ROI) either partially or simultaneously. The sample used in study object is eight insurance companies listed in Indonesia Stock Exchange. The data used is secondary data from company financial statements from 2009-2012. The data was analyszed using multiple regression analysis. The analysis technique used is descriptive statistics, data test, multiple regression analysis and hypothesis testing. The results of this paper is CR and DER simultaneously significant effect on ROI. While partially CR has a positive and significant impact on ROI, but DER has no effect on ROI. Keywords: Return On Invesment, Current Ratio, Debt to Equit