<![CDATA[This research aims to determine the effect of CR and DER on ROA at PT. Tempo Scan Pacific, Tbk 2012-2021. The method used is a quantitative method. The data source for this research is secondary data in the form of an overview of the annual financial reports for the 2012-2021 period. The data methods used in this research are descriptive analysis, classical assumption tests, simple and multiple linear regression tests, significant tests including T and F statistical tests, as well as correlation coefficient and determination coefficient tests. Using SPSS software version 25. The results of this study show that partially the CR does not have a significant effect on ROA. DER partially does not have a significant effect on ROA. Simultaneously, the CR and DER have a significant effect on ROA.]]>
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