<![CDATA[This study aims to determine the effect of Current Ratio and Return On Assets on Debt to Equity Ratio at PT Duta Anggada Realty. The method used is explanatory research. The analysis technique with statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Current Ratio does not significantly influence the Debt to Equity Ratio, Determination value of 21.5%, the hypothesis test obtained tcount <ttable or (-1,480 < 2,306). Return On Assets has no significant effect on Debt to Equity Ratio Determination value of 13.9%, the hypothesis test obtained tcount <ttable or (-1,138 < 2,306). Current Ratio and Return On Assets simultaneously have no significant effect on Debt to Equity Ratio obtained by the regression equation Y = 36,963 - 0,409 X1 - 24,424 X2 and the determination value of 39.2%, the hypothesis test obtained the value of Fcount < Ftable or (2.259 < 4,350). Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Current Ratio dan Return On Asset Terhadap Debt to Equity Ratio Pada PT. Duta Anggada Realty.Metode yang digunakan adalah explanatory research. Teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis. Hasil penelitian ini Current Ratio tidak berpengaruh signifikan terhadap Debt to Equity Ratio, nilai Determinasi sebesar 21,5%, uji hipotesis diperoleh t hitung < t tabel atau (-1,480 < 2,306). Return On Asset tidak berpengaruh signifikan terhadap Debt to Equity Ratio nilai Determinasi sebesar 13,9%, uji hipotesis diperoleh t hitung < t tabel atau (-1,138 < 2,306). Current Ratio dan Return On Asset secara simultan tidak berpengaruh signifikan terhadap Debt to Equity Ratio diperoleh persamaan regresi Y = 36,963 - 0,409X1 - 24,424X2 dan nilai determinasi sebesar 39,2%, uji hipotesis diperoleh nilai F hitung < F tabel atau (2,259 < 4,350). Kata Kunci : Current Ratio, Return on Asset, Debt to Equity Ratio]]>
