PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA

Abstract

This research aimed to determine the effect of the leverage ratio, liquidity ratio, and activity ratio on the food and beverages company listed at the Indonesia Stock Exchange (IDX) in 2015-2019. Furthermore, this research variable was proxy with Debt to Equity Ratio (DER), Current Ratio (CR) and total asset turnover (TATO). The population of this research used food and beverages companies listed on the Indonesia Stock Exchange (IDX) for the periods of 2015-2019. The data source obtained from Indonesia Stock Exchange (IDX) in the 2015-2019 periods. Meanwhile, the data source obtained from Indonesia Stock Exchange (IDX). Moreover, the sample collection technique used a purposive sampling method; therefore, the data collected was 60 company data from 12 companies. The analysis technique of this research used multiple liniear regression analysis with an SPSS instrument of 23 version. This research showed that leverage ratio, liquidity ratio did not affect the profit growth, while activity ratio affected the profit growth at food and beverages companies listed on the Indonesia Stock Exchange (IDX) in the periods of 2015-2019.
Keywords: leverage ratio, liquidity ratio, activity ratio, profit growth