<![CDATA[This study aims to determine the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Bluebird Tbk for the period 2013- 2023. In this study using quantitative methods and the data used is secondary data in the form of financial statements of PT Bluebird Tbk 2013-2023. In this analysis method used is descriptive analysis, classical assumption test, coeffcient of determination, multiple regression analysis, and hypothesis testing, namely the t test with the f test which is analyzed using SPP Version 27. From the results of this study partially (t test) that the obtained tcount value of the Current Ratio (CR) variable is 0,787 > ttabel 2,306 at a level of error worth 5% significant value of 0,454 > 0,05 so it can be concluded from the results of this study that the Current ratio (CR) variable has no significant effect on Return on Assets. Partially (t test) produces a tcount of 2,730 > 2,306 at the 5% error rate, a significant value of 0,026 < 0,05 so it can be concluded from the results of this study that the Debt to Equity Ratio (DER) variable has a significant effect on Return on Assets (ROA). While the test results simultaneously (Test f) resulted in fcount < ftabel (3,731 < 4,26) and a significant value of 0,072 > 0,05 so it can be concluded that the results of the study Current Ratio (CR) and Debt to Equity Ratio (DER) have no significant effect on Return on Assets (ROA).]]>
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