This study aimed to determine Debt to Equity Ratio (DER) and Firm Size on Return on Assets (ROA) on food and drink companies listed on the Indonesia stock exchange 2019-2023. This research method used multiple linear regression analysis with data processing using the tools STATA 17 program. The sampling method of this research used a porpusive sampling techniquw. The F-test results showed that simultaneously Debt to Equity Ratio (DER) and Firm Size had a significant effect on Return on Assets (ROA). The T-test result showed that partially, Debt to Equity Ratio (DER) and Firm Size had an effect Return on Assets (ROA). (Roosmawarni & Mauliddah, 2024)
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