PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN

Abstract

This research aimed to examine the effect of liquidity, solvability, and activity on the company’s profitability. While, liquidity, solvability, and activitywere measured by current ratio, debt to equity ratio and total asset turnover.The research was quantitative. Moreover, the data collection techniqueused purposive sampling, in which the sample were based on considered criteria.In line with, there were 8 samples of food and baverages companies which were listed on Indonesia Stock Exchange 2014-2018; with the total samples 40 company’s financial statement. Furthermore, the samples were the company’s financial statement which had been audited and published by Indonesia Stock Exchange. In addition, the data analysis technique used multipel linear regression with SPSS 20.The reasearch result concluded current ratio had affected the company’s profitability. Similar to current ratio, debt to equity ratio had affected the company’s profitability. As well as current ratio and debt to equity ratio, total asset turnover had affected the company’s profitability.
Keywords: liquidity, solvability, activity, company’s profitability