PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PERUSAHAAN FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to examine the effect of financial ratio on the the change of Food and Baverages Companies’ profit which ware listed on Indonesia Stock Exchange 2012-2018. While, its financial ratio were Current Ratio, Total Asset Trunover, Return On Asset and Return On Equity. The population was some Food and Baverages companies which were listed on Indonesia Stock Exchage 2012-2018. While, the data collection technique used purposive sampling. Moreover, the data analysis technique used multiple linear regression. The research result concluded Current Ratio, Total Asset Trunover, Return On Asset and Return On Equity had affected the profit chage. Furthermore, from the F-test result, it concluded some independent variable (Current Ratio, Total Asset Trunover, Return On Asset and Return On Equity) had affected the profit change. In line with, Return On Asset had positive and significant effect on the profit change. However, Total Asset Turnover had positive insignificant effect on the profit change. On the other hand, Return On Equity had negative and significant effect on the profit change.
Keywords:liquidity, activity, profitability, profit change.