Abstract :
This research aims to determine how influential Debt To Equity and Current Ratio partially
and simultaneously have on Return On Assets in banking companies listed on the Indonesia
Stock Exchange (BEI). This research uses a type of quantitative research which is used to
examine a population or sample that has been determined by the researcher. In this research,
samples were taken using a purposive sampling technique, namely based on predetermined
criteria of 15 banking companies on the Indonesia Stock Exchange for the 2019-2023 period.
The data analysis method was carried out using panel data regression analysis with Eviews 12.
And using the classic assumption test, T test, F test and Coefficient of Determination test.
The test results via the t test showed that the first hypothesis in this research was rejected so
that Debt To Equity had no effect on Return On Assets. The second hypothesis of this research
is rejected, so the Current Ratio has no effect on Return On Assets. Meanwhile, the f test shows
that Debt To Equity and Current Ratio together have no influence on return on assets.