This research aims to determine the effect of the Current Ratio and Debt To Assets Ratio on Return On Assets at PT Indocement Tunggl Prakarsa, Tbk in 2013 - 2023, both partially and simultaneously. The research method uses descriptive analysis methods with a quantitative approach. The data collection method used in this research is secondary data. Secondary data taken is the financial report of PT Indocement Tunggal Prakarsa, Tbk. From the results of the Partial Test (T Test) of Current Ratio on Return On Assets, tcount>ttable is 6.420>2.36462 and the significance value is 0.001>0.05, so partially the Current Ratio variable has a significant effect on the Return On Assets variable. Meanwhile, the Debt To Assets Ratio towards Return On Assets shows a value of tcount 4.74 and the significant value is 0.001>0.05, meaning that the variables Current Ratio and Debt To are simultaneous. Assets Ratio has a significant effect on the Return On Assets variable.
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