PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI

Abstract

This research aimed to analyze the effect of liquidity, solvability, and activity on the profitability of Food and Beverages companies which were listed on Indonesia Stock Exchange. While, liquidty was measured by Current Ratio, solvability was measured by Debt to Equity Ratio, and activity was measured by receivable turnover. Meanwhile, profitability was measured by Return On Asset. The research was quantitative. Moreover, the data collection technique used saturated sampling. In line with, there were 10 Food and Beverages companies result from descriptive statistical, it concluded solvability and activity were on average condition. On the other hand, profitability and liquidity were on lower condition. Besides, according to classical assumption test, it concluded all variables had fulfilled the criteria and did not have any violation. Additionally, from F and R test, it concluded the model was property used. In addition, based on hypothesist test, it concluded liquidity and solvability had significant effect on the profitability. On the contrary, activity had insignificant effect on the profitability.
Keywords: liquidity, solvability, activity, profitability.