Abstract

 The purpose of this study was to find out and give empirical study thru the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) in la partially and simultaneously on the Return On Equity (ROE) at PTIndah Kiat Pulp &Paper, Tbk for the period 2012-2018. The research method uses secondary data in the form of financial statements of PT Indah Kiat Pulp & Paper, Tbk and data analysis using multiple linear regression, classic assumptions test which include the normality, multicollinearity, heteroscedasticity and Autocorrelation tests, with hypothesis tests. The results showed that the Current Ratio (CR) and Debt to Equity Ratio (DER) has simultaneous influenceto the Return On Equity meanwhile each of Current Ratio and Debt to Equity Ratio has no influence to the Return On Equity.
 
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