<![CDATA[This study is motivated by the variability in the financial performance of companies in Indonesia's automotive and component sub-sector and the inconsistent findings of previous studies regarding the effects of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA), creating a theoretical gap that warrants further examination. This study aims to analyze and determine the partial and simultaneous effects of CR and DER on ROA in automotive and component sub-sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. A quantitative approach was applied using secondary data obtained from annual financial reports. The sample was determined through purposive sampling, resulting in 10 companies with 40 observations over four years. Data were analyzed using multiple linear regression, preceded by classical assumption tests, followed by t-tests, F-tests, and the coefficient of determination. The results show that CR and DER each have a positive and significant partial effect on ROA. Simultaneously, CR and DER have a significant effect on ROA, with a coefficient of determination (R²) of 41.6%, while the remaining 58.4% is explained by other factors outside the research model.]]>
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