Jurnal ARASTIRMA Universitas Pamulang Vol. 3, No.1 Februari 2023: 29 - 40 P-ISSN 2775–9695 E-ISSN 2775-9687 29 PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PT BUMI SERPONG DAMAI TBK PERIODE 2012 - 2021 Yofi 1 , Harry Triana 2 , Fakultas Ekonomi dan Bisnis, Universitas Sutomo Email: yofialmahmudsyah12@gmail.com ABSTRACT Purpose. This study aims to determine the effect of Current Ratio and Debt to Equity Ratio on Return on Assets at PT Bumi Serpong Damai Tbk Period 2012 - 2021. Methods. The type of research used is quantitative research using associative methods. The population in this study are all financial statements of PT Bumi Serpong Damai Tbk for the period 2012 - 2021. While the sample used is the balance sheet and income statement at PT Bumi Serpong Damai Tbk from 2012 - 2021. The data analysis method uses multiple regression tests. Findings. There is no partial effect of Current Ratio on Return on Assets at PT. Bumi Serpong Damai Tbk, it is proven that the probability value of 0.4076 is greater than α 0.05. There is a partial effect of the Debt to Equity Ratio on Return on Assets at PT. Bumi Serpong Damai Tbk for the 2012 – 2021 period, as evidenced by a probability value of 0.0225 which is less than α 0.05. There is a simultaneous influence of Current Ratio and Debt to Equity Ratio on Return on Assets at PT. Bumi Serpong Damai Tbk Period 2012 – 2021, as evidenced by the Fcount value of 4.758804 > Ftable 5.59 with a significant level of 0.049548 <0.05. Implication. The company is expected to be able to maintain the amount of current assets owned so that it can be used to finance current debts that are due soon in the near future while still paying attention to the current ratio at an optimal level because the lack of funds owned by the company will disrupt the company's liquidity. Keywords. Current Ratio; Debt to Equity; Return on Assets ABSTRAK Tujuan. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assetss pada PT Bumi Serpong Damai Tbk Periode 2012 - 2021. Metode. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan metode asosiatif. Populasi dalam penelitian ini adalah seluruh laporan keuangan PT Bumi Serpong Damai Tbk Periode 2012 - 2021. Sedangkan sampel yang digunakan adalah Neraca dan Laporan Laba Rugi pada PT Bumi Serpong Damai Tbk dari tahun 2012 – 2021. Metode analisis data menggunakan uji regresi berganda. Hasil. Tidak terdapat pengaruh secara parsial Current Ratio terhadap Return on Assets pada PT. Bumi Serpong Damai Tbk, dibuktikan nilai probability sebesar 0.4076 berada lebih besar dari α 0,05. Terdapat pengaruh secara parsial Debt to Equity Ratio terhadap Return on Assets pada PT. Bumi Serpong Damai Tbk Periode 2012 – 2021, dibuktikan dengan nilai probability sebesar 0.0225 berada lebih kecil dari α 0,05. Terdapat pengaruh secara