ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE INDONESIA

Abstract

Profitability has an important role in a company to maintain the sustainability of the company. There are many factors which influence profitability such as current ratio, total asset turnover, firm size and debt to equity ratio. This research is meant to test the influence of current ratio, total asset turnover, firm size and debt to equity ratio to the profitability on the Food and Beverages companies which are listed in Indonesia Stock Exchange in 2011-2015 periods.This research is a quantitative research which has been carried out by analyzing the secondary data. The data is in the form of financial statement of Food and Beverages companies which are listed in Indonesia Stock Exchange which has been published in 2011-2015 periods, 12 companies have been selected as samples. The data analysis technique has been carried out by using multiple linear regressions. In accordance with the result of the research and discussions it has been found that current ratio and total asset turnover has significant influence to the profitability (ROA), meanwhile firm size and debt to equity ratio does not have any significant influence to the profitability (ROA) on the food and beverages companies which are listed in Indonesia Stock Exchange.
Keywords: current ratio, total asset turnover, firm size, debt to equity ratio, profitability.