Fice Handayani, Raja Vanaldo Boang, Yulinda Wulandari

ABSTRACT
This research aims to determine the influences of current ratio, debt to equity ratio, and net profit margin to return on assets Rumah Sakit Pertamina in Balikpapan.
Return on assets as the dependent variable and current ratio (X1), debt to equiy ratio (X2), and net profit margin (X3) as the independent variables. Data analysis was perfomed using multiple regression models,the assumption method with the classical test. Hypothesis testing using t test. The regression results are obtained by the regression equation as follows, Y = -0.088 +0.110 X1 – 0.015 X2 + 1.201 X3 +ei. Hypothesis test results with the t test show that the independent variable current ratio and net profit margin have an influence on return assets and the variable that has the dominant effect is the net profit margin which produces the largest tcount of 3.016 and the smallest significance level of 1.3%, so the hypothesis in this study is accepted
Keywords : current ratio, debt to equity ratio, net profit margin and return on assets
ABSTRAK