PENGARUH LEVERAGE, LIKUDITAS DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN

Abstract

The company financial statements are a reflection of the company’s financial performance, the financial performance shown in the form of financial ratios. This research aims to test and know the influence of leverage, liquidity and capital structure to financial performance, either simultaneously or partially.This type of research is Causal Comparative research. The sample that been used are 7 food and beverage companies which is listed in the Indonesia Stock Exchange in period of 2011-2016 by using purposive sampling technique. Data analysis technique that been used is data analysis used is multiple regression analysis.The results of this research indicates that the variable leverage, liquidity and capital structure simultaneously have a significant influence on financial performance. Further research results also show that the partial leverage and liquidity variables have no significant effect on financial performance. While the capital structure has a significant influence on financial performance.
Keywords: leverage, liquidity, capital structure and financial performance.