PENGARUH CR, TATO DAN DER TERHADAP KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGES DI BEI

Abstract

This research aimed to analyze the effect of Current Ratio (CR), Total Assets Turn Over (TATO), and Debt to Equity Ratio (DER) on the financial Performance. While, the data analysis technique used multiple linier regression. Moreever, the population was food and beverages companies which were listed on Indonesia Stock Exchange 2013-2017. The research was quantitative. Furthermore, the data collection technique used purposice sampling, in which the sample was based on criteria given. In line with, there were 11 sample from 18 food and beverages companies during 2013-2017. In addition, the data analysis technique used multiple linear regression with SPSS 25. Based on proper test model (F-test), it concluded the research was worth taking. Furthermore, from hypothesis test ( t-test), it concluded Current Ratio (CR), Total Assets Turn Over (TATO), and Debt to Equity Ratio (DER) had positive and significant effect on the financial performance of food and beverages companies which were listed on Indonesia Stock Exchange (IDX).
Keywords: cr, tato, der, financial performance