<![CDATA[Pengaruh Debt to Asset Ratio dan Quick Ratio terhadap Return on Assets pada Subsektor Makanan Minuman di BEI Periode 2022-2024 Profitability is an important indicator for measuring a company's ability to generate profits. In food and beverage subsector companies, profitability as measured by Return on Assets (ROA) may be influenced by solvency, measured by the Debt to Asset Ratio (DAR), and liquidity, measured by the Quick Ratio (QR). This study aims to examine the effect of DAR and QR on ROA in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employed a quantitative approach with a causal associative research design. The data used were secondary data obtained from the companies' annual financial statements. The sample was selected using purposive sampling, resulting in 17 companies with a total of 51 observations. Data analysis included classical assumption tests, multiple linear regression analysis, hypothesis testing using t-tests and F-tests, and the coefficient of determination using IBM SPSS Statistics version 25. The results showed that, partially, DAR had no significant effect on ROA, with a significance value of 0.313, while QR also had no significant effect on ROA, with a significance value of 0.920. Simultaneously, DAR and QR had no significant effect on ROA, as indicated by a significance value of 0.343. The R Square value of 0.044 indicates that the two independent variables explain only 4.4% of the variation in ROA, while the remaining 95.6% is influenced by other factors not examined in this study.]]>
