<![CDATA[This research aims to find out whether the Current Ratio (CR) and Debt to Equity Ratio (DER) have an effect on Return on Assets (ROA) at PT Ultrajaya Milk Industry & Trading Company Tbk for the 2009–2023 period. This research uses a descriptive method with a quantitative approach. The population used in this research is the financial report of PT Ultrajaya Milk Industry & Trading Company Tbk while the sample used is the profit and loss report and balance sheet at PT Ultrajaya Milk Industry & Trading Company Tbk for the period 2009–2023. The data analysis method uses descriptive statistical analysis tests, classical assumption tests, multiple linear regression tests, coefficient of determination tests, and hypothesis tests with the help of the SPSS version 26 program. The results of this study show that the Current Ratio (CR) has a partial and significant effect on Return on Assets (ROA). Debt to Equity Ratio (DER) has no partial and significant effect on Return on Assets (ROA). Current Ratio (CR) and Debt to Equity Ratio (DER) have a simultaneous and significant effect on Return on Assets (ROA). The coefficient of determination is 0.449 or 44,9%. This means that the variables Current Ratio (CR) and Debt to Equity Ratio (DER) have an influential contribution of 44,9% to Return on Assets (ROA), while the remainder 55,1% (100% - 44,9% ) is influenced by factors others not researched. ]]>
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