PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGE DI BEI

Abstract

The food and beverage manufacturing companies have increased in production since 2017. However, this increase is inversely propotional to the decline in the equity ratio. The decrease of return on equity (ROE) causes the increase of shares return of food and beverage companies. While liquidity, solvency, profitability, market value, activity are referred to current ratio, total debt ratio, equity return ratio per share income, total asset turnover and shares return. This research aimed to find out the financial performance of shares return of food and beverage companies which were listed on Indonesia Stock Exchange. Shares return is the outcome which the investors have from invesment activities. Moreover, the population was 18 companies, in which 11 companies as sample. Besides, the data collection technique used purposive sampling. In addition, the independent variables were current ratio, total debt ratio, equity acquisition ratio, earning per share, total asset turnover, while the dependent variable was shares return. The reseacrh result concluded current ratio, total debt ratio, return equity ratio, income per share, total asset turnover had affected on the shares return. In brief, the company had to consider the utilization and management of the company’s growth. As consequence, the investors would be more trusted to invest their money in food and beverage companies.

Keywords: financial performance, stock return