Effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in Food Sub-Sector and Drinking Companies Listed in Indonesia Stock Exchange Period 2013-2016

This study aims to determine the effect of the current ratio and the debt to equity ratio on return on assets, both partially and simultaneously in the food and beverage sub-sector companies listed on the IDX. The population in this study is the financial statements in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The data collection techniques used are the documentation method and the library method. The method of data analysis uses descriptive and associative analysis, namely the correlation test, determination coefficient, hypothesis, and regression analysis. The results of the calculation of t count and t table for X1 against Y are 4.720greater than 2.05552 This means that the partially return on assets has an effect on and is significant to the current asset. The results of the calculation of t count and t table for X2 against Y are -4, 387 f table, it can be concluded that �o is rejected and H1 is accepted which means there is a simultaneous influence on the ROA variable