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

Abstract

This research aimed to find out and examine empirically the effet of financial ratio which used Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on the profit change. The population was 18 Food and Beverages companies. While, the data collection technique used purposive sampling. In line with, there were 12 Food and Beverages companies as sample. Moreover, the data analysis technique used classical assumption test, hypothesis test, and multiple linear regression with SPSS (Statistical Product and Service Solutions) v. 23. The research result from multiple linear regression with significance of 0.05, partially concluded Current Ratio and Debt to Equity Ratio had positive and significant effect on the profit change. On the other hand, Total Asset Turnover did not affect and had insignificant effect on the profit change. Meanwhile, all independent variables simultaneously had significant effect on the profit change. Furthermore, from regression estimation it showed the prediction ability of 3 indepentdent variables was about 15.1% on the profit change. For the rest of 84.9%, it was affected by other factors which outside the research.
Keywords: CR, DER, TATO, profit change