PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN

Abstract

This research aims to determine the influence of current ratio, debt to equity ratio and total asset turnover over earnings to the profit changes in food and beverage manufacturing companies which listed in Indonesia Stock Exchange period 2012-2016 period. This type of research is quantitative research. The sample in this research is obtained by using purposive sampling method which the sample selection using predetermined criteria at food and beverage manufacturing company which listed in Indonesia Stock Exchange period 2012-2016 period. The data used is secondary data that is the company's financial statements. Pursuant to purposive sampling method got 12 companies which according to criterion so obtained by 53 observation. The analysis method used is multiple linear regression analysis using SPSS version 21 program. The result of the research shows that the variable of total asset turnover has significantly positive influenced to the change of profit, while the current ratio and debt to equity ratio have no influence to the change of profit.
Keywords: current ratio, debt to equity ratio, total asset turn over, profit change.