PENGARUH RASIO AKTIVITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN PAKAN TERNAK

Abstract

The purpose of this research is to find out the influence of financial ratios proxied to the activity ratio, liquidity and solvability on financial performance through financial statements that have been prepared by animal feed companies which listed in the Indonesia Stock Exchange period first quarter 2012 - fourth quarter 2016. Sampling is done by purposive sampling method, with the number of samples that been used is 3 companies, so that got the observation data as much as 60. The technique of data analysis using multiple liniear regression analysis. Based on the results of hypothesis analysis and testing resulted: Total Asset Turnover is significant to profitability (Return on Equity) in animal feed companies. Current Ratio is not significant to profitability (Return on Equity) at cattle feed company. Debt Equity Ratio has significant influence on profitability (Return on Equity) in animal feed company. From result of research known that Debt Equity Ratio have the most dominant influence to profitability. The coefficient of determination obtained is 0.152 or 15.2%. This shows that the influence of independent variables to the dependent variable of 15.2%.
Keywords: activity, liquidity, solvability, and profitability.