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MOHAMAD NURUSHOBIRIN Pengarang Andri Faisal, S.Pt. M.S.M Dosen Pembimbing 1 Ahmad Nurdin Hasibuan, S.E, M.M Ketua Penguji/Penguji 1 Rudi Laksono, SE. M.P Anggota 2/Penguji 3 Prisila Damayanti, S.E. M.M. M.AK Anggota 1/Penguji 2

The purpose of this study is to empirically examine the factors that influence the ROE of the annual report at PT Reasuransi Nasional Indonesia. The factors examined from this study are Current Ratio and Net Profit Margin as independent variables while Return On Equity as the dependent variabel. The sampel consists of three years of financial statements at PT Reasuransi Nasional Indonesia 2015 to 2017 which have been converted to 36 months. The data that was used in this research was secondary data and selected by using purposive sampling menthod. The multiple linier regression was used to analyse data the partial hypothesis test (t test) results show NPM effect on ROE, while CR has no effect on ROE. The simultane hypothesis test result show that CR and NPM effect on ROE.