PENGARUH RASIO LEVERAGE, LIKUIDITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

Abstract

The purpose of this research is to find out whether Debt to Equity Ratio (DER), Current Ratio (CR), and Total Assets Turnover (TATO) have a significant effect either partially or simultaneously on Return On Equity in food and beverages companies listed on the IDX in 2012-2017. The samples used were 13 food and beverages companies that selected using purposive sampling method. The research used multiple linear regression analysis method. This study uses secondary data and data collection techniques used are documentary studies. The results showed that partially, DER has a negative but not significant effect on Return On Equity, CR has a positive and significant effect on Return On Equity, and TATO has a positive and significant effect on Return On Equity. The results also show that DER, CR, and TATO simultaneously do not have a significant effect on Return On Equity.