<![CDATA[An increasingly competitive economic environment requires companies to maintain and improve their financial performance in order to ensure business sustainability. The healthcare sector plays a vital role in the national economy, making the measurement of financial performance through financial ratios particularly important. This study aims to determine the effect of the Current Ratio and Debt to Equity Ratio on Return on Assets in healthcare sector companies listed on the IDX for the 2020-2024 period. This study employs a quantitative approach using secondary data in the form of companies’ annual financial reports obtained from the official IDX’s official website and the companies’ official websites. The sampling technique used purposive sampling, resulting in a sample of 10 companies with a total of 50 data observations. Data analysis was performed using multiple linear regression with SPSS version 21. The results indicate that the Current Ratio has a positive and significant effect on Return on Assets, with a calculated t of 3,172 > 2,011 and a sig. 0,003 < 0,05. Debt to Equity Ratio does not have a significant effect on Return on Assets, with a calculated t of -1,677 < 2,011 and a sig. 0,100 > 0,05. The Current Ratio and Debt to Equity Ratio simultaneously affect Return on Assets, with a calculated F of 14,829 > 3,20 and a sig. 0,000 < 0,05.]]>
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