PENGARUH CURRENT RATIO, TOTAL ASSET TURN OVER, DAN UMUR PERUSAHAAN TERHADAP PROFITABILITAS

Abstract

Profitability has important role in business activity in order to maintain the sustainability of the company in the future. The magnitude of profitability of a company can be influenced by many factors i.e. Current Ratio, Total Asset Turn Over, Company Age to the profitability on Food and Beverages companies which are listed in Indonesia Stock Exchange. This research is a comparative causal research which is carried out by using quantitative approach. The population is Food and Beverages companies which are listed in Indonesia Stock Exchange in 2008-2014 periods. The sample collection technique has been carried out by using purposive sampling and 7 companies have been selected as samples. The source of data is secondary data which has been obtained from Indonesia Stock Exchange in the form of financial statement of Food and Beverages companies in 2008-2014 periods. The data analysis technique has been done by using multiple linear regressions analysis. Based on the result of the research and the discussion it has been found that Total Asset Turn Over does not have any significant to the profitability of Food and Beverages companies which are listed in Indonesia Stock Exchange whereas Current Ratio and Company Age has significant influence to the profitability of Food and Beverages companies which are listed in Indonesia Stock Exchange.
Keywords: Current Ratio, Total Asset Turn Over, Company Age, Profitability