PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON INVESMENT PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013

The Effect of Current Ratio and Debt to Equity Ratio to Return On Invesment Company Farmasi listed in Indonesia Stock Exchange Period 2009-2013 Dio Dwi Putra, 2014(xiii+ 46pages) Email:dwiputradio@gmail.com This research aims to identify and analyze how current ratio (CR), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) influencesimultaneously and partially to exchange earnings. The variables used in this study are the Current Ratio (X1) and Debt to Equity Ratio (X2) as independent variables and Return On Invesment (Y) as the dependent variable. The method used is quantitative associative. The data used in this study are panel data, which are a combination of cross section data and time series data taken from annual reports 9 Farmasi company listed on the Indonesia Stock Exchange during the four year period 2009-2013. Source of data derived from site www.idx.co.id. The method of datas collection is through documentation. The analysis technique used are the quality of the test datas and multiple linear regression. The results of this study indicate that the current ratio (CR) and Debt to Equity Ratio (DER) simultaneously effect the exchange earnings. Partially Current Ratio (CR) have no effect on Return On Invesment (ROI), while Debt to Equity Ratio (DER) influence the Return On Invesment (ROI). Keywords :Current Ratio (CR), Debt to Equity Ratio (DER), Return On Invesment (ROI)