Open AccessPENGARUH RASIO LIKUIDITAS, LEVERAGE DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI
Author(s) -
Rudikson Rudikson,
Muslimin Muslimin,
Muhammad Faisal
Publication year - 2018
Publication title -
jurnal ilmu manajemen universitas tadulako
Language(s) - English
Resource type - Journals
ISSN - 2443-3578
DOI - 10.22487/jimut.v4i2.116
Subject(s) - stock exchange , market liquidity , debt to equity ratio , business , current ratio , mathematics , business administration , econometrics , finance , population , demography , sociology , nonprobability sampling
It cannot be denied that profit growthcannot be separated from the financial peformance of the company which is reflected in the financial ratios. The objective of this research is to examine the effect of liquidity, Leverage and activity both simultaneusly and partially to profit growth of food and beverage company listed on the Indonesia Stock Exchange period of 2012 to 2016. The sample was 11 food and beverage companies listed on Indonesia Stock Exchange. The financial ratio used liquidity(curent ratio), Leverage (debt to equity ratio) and activity (total asset turn over). The data were analyzed throgh multiple linear regression analysis. Based on the result of F test shows that the value of sig 0,05while the independent variable of Leverage partially effect to profit growth because the value of sig 0,05. Sedangkan variabel bebas Leverage secara parsial berpengaruh terhadap pertumbuhan laba karena nilai sig < 0,05.