PENGARUH RASIO AKTIVITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 -2013

Jurnal Akuntansi Prima, Volume VI, Nomor I, Januari 2016

Rabu, 13 September 2017 15:35 | Sudah dibaca 482 kali

The purpose of this research is to analyze the activity ratio, liquidity, and solvency to profitability on food and beverage companies listed on bei period 2010-2013. Profitability was measure by gross profit margin. The population of this research is 17 companies based on purposive sampling method, there are 12 samples as the object of research with 48 units analize. This research use the annual report and financial reporting of each company that published in www.idx.co.id and using multiple regression analysis. The result of this research shows that simultaneous had positif significant effect to profitability. At partially test showed that inventory turnover, current ratio, and CLI had positif signifikan to profitability and accounts receivable turnover had not effect to profitability.

Kata Kunci: nventory turnover, accounts receivable turnover, current ratio, CLI, profitability