PENGARUH LIKUIDITAS, LEVERAGE, DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA

Abstract

This research aimed to examine the effect of liquidity, leverage, and activity ratio on profit growth. Liquidity was measured by Current Ratio (CR), leverage was measured by Debt to Equity Ratio (DER), and activity ratio was measured by Total Asset Turnover (TATO). The research was quantitative. Furthermore, the population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling i.e., a sample selection with determined criteria. In line with that, 103 data samples of Food and Beverage companies during 4 years (2019-2022) were taken. Moreover, the data analysis technique used multiple linear regression with SPSS program 26 version. The research result showed that the Liquidity with a score of β value at -0,008 and a significance of 0,042. It meant the Liquidity had a negative effect on profit growth. Leverage with a score of β value at 0,022 and a significance of 0,208. It mean leverage did not affect the profit growth. Activity Ratio with a score β value at 0,028 and a significance of 0,015. It mean Activity ratio had a positive effect on the profit growth.