PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR PADA BURSA EFEK INDONESIA

Abstract

This study aims to examine the Effect of Liquidity, Solvency, and Activity on Profitability in Food And Beverages Companies listed on the Indonesia Stock Exchange (IDX). liquidity is measured using the Current Ratio, Solvency is measured using the Debt to Equity Ratio, and activity is measured using Total Assets Turnover. This type of research is quantitative research, using the comparative casual method. Data collection in this study is to use secondary data in the form of financial reports on the Indonesia Stock Exchange. The sample used in this study uses Multiple Linear Regression Analysis so that the sample of companies at the time of the study were 10 food and beverages companies in Indonesia which were listed on the Indonesia Stock Exchange in 2015-2019. The results of the research conducted showed that the Current Ratio had a significant positive effect on profitability, the Debt to Equity Ratio had a positive and significant effect on profitability, and Total Assets Turnover had a negative and insignifican effect on profitability.
Keywords: liquidity, solvency, activity, profitability.