<![CDATA[ABSTRAK Penulisan ini bertujuan untuk untuk mengetahui pengaruh variabel Current Ratio (CR), Debt To Equity Rasio (DER) dan Debt To Asset Ratio (DAR) terhadap Return On Assets. Populasi sebanyak 20 pada perusahaan peroperty dan Resl Estae Yang Terdaftar Di Bursa Efek Indonesia tahun 2012-2022. Data yang digunakan dalam penelitian ini di peroleh dari Bursa Efek Indonesia dengan menggunkan teknik pengambilan smpel (Purposive Sampling) diperoleh sebanyak 4 perusahaan keriteria tertentu, jenis data yang digunkan dalam penelitian ini adalah data kuantitatif, sumber data dalam penelitian ini data sekunder. Teknik pengumpulan data dilakukan dengan teknik dokumentasi. Teknik analisis yang digunakan adalah regresi berganda, uji asumsi klasik, uji t, uji f dan koefisien Determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial maupun secara simultan Current Rasio (CR) secara parsial tidak berpengaruh terhadap Return On Assets (ROA), Debt To Equity Ratio (DER) secara parsial tidak berpengaruh signifikan terhadap Return On Assets (ROA), Debt To Assets Rasio (DAR) tidak berpengaruh sigenifikan terhadap Return On Assets (ROA) secara simultan Curret Ratio (CR), Debt To Equity Ratio (DER) dan Debt To Asset Rasio (DAR) berpengaruh terhadap Return On Assets (ROA), pada perusahaan sektor Property dan Real Estae yang terdaftar di Bursa Efek Indonesia tahun 2012-2022. Kata Kunci: CR, DER , DAR dan ROA THE EFFECT OF CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) AND DEBT TO ASSET RATIO (DAR) ON RETURN ON ASSETS (ROA) IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2012-2021 ABSTRACT This writing aims to determine the effect of Current Ratio (CR), Debt To Equity Ratio (DER) and Debt To Asset Ratio (DAR) variables on Return On Assets. The population is 20 in peroperty and resl estae companies listed on the Indonesia Stock Exchange in 2012-2022. The data used in this study was obtained from the Indonesia Stock Exchange using the technique of taking smpel (Purposive Sampling) obtained as many as 4 certain keriteria companies, the type of data used in this study is quantitative data, the source of data in this study is secondary data. Data collection techniques are carried out with documentation techniques. The analysis techniques used are multiple regression, classical assumption test, t test, f test and coefficient of determination. Based on the results of the study, it can be concluded that partially or simultaneously the Current Ratio (CR) partially has no effect on Return On Assets (ROA), Debt To Equity Ratio (DER) partially does not have a significant effect on Return On Assets (ROA), Debt To Assets Ratio (DAR) does not have a significant effect on Return On Assets (ROA) simultaneously Curret Ratio (CR), Debt To Equity Ratio (DER) and Debt To Asset Ratio (DAR) affect Return On Assets (ROA), in Property and Real Estate sector companies listed on the Indonesia Stock Exchange in 2012-2022. Keywords: CR, DER, DAR and ROA]]>
