PENGARUH PROFITABILITAS, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aimed to find out whether the independent variable which was profitability was measured by NPM and liquidty measured by CR to the dependent variabel, while financial performance measure by ROE. This research of this research used food and beverage companies as the object listed in Indonesia Stock Exchange in 2015 until 2019 during 5 years. This research used the purposive sampling technique. Based on the determined criteria, obtained 13 companies from this research. The data analysis used multiple linier regression and it was managed by the SPSS application 25 version. The result of this research showed that profitability (NPM) had a positive effect on the company’s financial performance. This showed that the company was able o produce high earnings, therefore, the company had a large internal fund therefore the activity rate and company’s operations would be maximum. Liquidity (CR) had a negative effect on the company’s financial performance. This showed that the company was fulfilled the obedience of short-term debt which able to decrease the financial performance used bt the company.
Keyword : profitability, liquidity, company’s financial perfomance