<![CDATA[This study examines the effect of Debt to Asset Ratio (DAR) and Current Ratio (CR) on Return on Equity (ROE) of creative economy companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative method was employed. Purposive sampling was used to select a sample of 34 companies over three periods, resulting in 102 units of observation. Data were tabulated and analyzed using SPSS software (version 27.00 for Windows) through descriptive statistics, classical assumption tests, and multiple linear regression, with the autocorrelation problem corrected using the Cochrane–Orcutt procedure. The results demonstrate that Debt to Asset Ratio and Current Ratio each have a significant negative partial effect on Return on Equity, with significance values of 0.000 and 0.003, respectively. Collectively, both variables also exert a significant effect, with a significance value of 0.000. The Adjusted R-squared value is 13.8%. The study concludes that Debt to Asset Ratio and Current Ratio negatively influence Return on Equity, both individually and simultaneously, on creative economy companies listed on the Indonesia Stock Exchange.]]>
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