PENGARUH LIKUIDITAS,PROFITABILITAS DAN LEVERAGE TERHADAP PERTUMBUHAN LABA PERUSAHAAN FOOD AND BEVERAGES

Abstract

This research aimed to find out the effect of liquidity, profitability, and leverage on profit growth of Food and Beverages companies which were listed on Indonesia Stock Exchange during 2014-2018. While, liquidity was referred to Current Ratio (CR),profitabilty was reffed to Return On Equity (ROE), and leverage was referred to Debt Equity Ratio (DER). Moreover, the research was quantitative. Furthermore, the population was 26 Food and Beverages companies which were listed on the Indonesia Stock Exchange during 2014-2018. Additionally, the data collection technique used purposive sampling. In line with, there were 10 Food and Beverages companies as sample.
The data analysis technique used multiple linier regression with SPSS (Statistical Product and Social Science) version 20. In addition, the research result concluded Liquidity (CR) had negative and insignificant effect on profit growth. Likewise, Leverage (DER) had negative and insignificant effect on Profit growth. On the other hand, Profitability (ROE) had positive and significant effect on profit growth.
Keyword : liquidity,profitability, leverage, profit growth