Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Kinerja Keuangan PT Sampoerna AGRO Tbk Periode 2011-2020

The purpose of this study was to examine the effect of the Current Ratio and Debt to Asset Ratio on Return on Assets at PT Sampoerna Agro Tbk for the 2011-2020 period. The research method is descriptive quantitative using classical assumption test, multiple linear regression analysis, t-test and F-test, and determinant correlation test, which uses SPSS version 25. The results showed that partially CR had a significant effect on ROA (tcount 2.748 > ttable 2.365 ) with a significance value of 0.029 ttable 2,365 and a significance value of 0.010 F-table 4.74 and the significance value was 0.000 less than 5%. This means that CR and DAR simultaneously have a significant effect on ROA. The value of R Square is 0.874, that the contribution of the Current Ratio and Debt to Asset Ratio variables to Return on Assets is 87.4%, while the remaining 12.6% is influenced by other variables not used in this study.Keywords: Current Ratio, Debt to Asset Ratio, Return on Asse