PENGARUH PENGGUNAAN HUTANG DAN CURRENT RATIO TERHADAP PROFITABILITAS PT INDOFOOD SUKSES MAKMUR, TBK

Abstract

This research aims to examine the influence of debt usage and financial performance that proxyed with Current Ratio (CR) on profitability through financial statements prepared by PT. Indofood Sukses Makmur Tbk which is listed in Indonesia Stock Exchange (IDX).The population in this research was obtained by the sample because this type of research that used for case study so that the data that been used only one company, namely PT. Indofood Sukses Makmur Tbk which is listed in Indonesia Stock Exchange (IDX) during 2011 - 2016 period. The data analysis technique using multiple linear regression analysis where independent variable consists of short-term debt, long-term debt and financial performance (CR) and profitability measured by ROA. Data analysis techniques with using SPSS version 22 tools. Based on the results of the analysis, this research shows that partially short-term debt and long-term debt have a positive and insignificant impact on profitability and Current Ratio (CR) in this research has a significant influence on profitability.
Keywords: Short-term debt, long-term debt, Current Ratio (CR), Profitability (ROA).