Analisis Pengaruh Rasio Keuangan Terhadap Pertumuhan Laba Serta Dampaknya Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015

Abstract

This research want to eamine the effect of Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio and Total Asset Turn Over to profit growth and the effect to Return on Asset. The sampling technique used in this research is purposive sampling with some criteria, those are : (1) the food and beverages company listed in BEI in research periode, still operating consistenly in the research periode; (2) the available of financial statement as the research periode; (3) the food and beverages company has not negative profit The result of this research shows that the data has fulfill the classical assumption, such as: no multicolinearity, and distributed normally. From the regression analysis, found that partially Current Ratio and Total Asset Turn Over variable, have a significant influence to profit growth of food and beverages company, while Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio have a influence but not significant to profit growth of Food and Beverages Company. And profit growth have a significant influence to Return on Asset. From the research also known that those five variables simoultaneously have an influence to profit growth of food and beverages company.