PENGARUH LIKUIDITAS SOLVABILITAS DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Abstract

This research aimed tp examine the effect of Likuidity, Solvability and Profitability which were referred with Current Ratio, Debt to Asset Ratio and Return on Asset on the profit growth. While, the population was food and beverages companies which were listed on Indonesia stock exchange (IDX) during 2014-2018. The data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 11 food and beverages companies as sample with SPSS (Statistical product and service Solutions) 20. Based on the result of t-test, it concluded Current Ratio had negative nad significant effect on the profit growt. Meanwhile, Debt to Asset Ratio had negative but insignificant effect on the profit growth. On the other hand, Return on Asset had positive and significant effect on the profit growth of the food and beverages companies which were listed on Indonesia Stock Exchange (IDX) during 2014-2018.
Keywords: likuidity, solvability, profitability, profit growth.