Pengaruh Rasio Lancar, Perputaran Modal Kerja, dan Debt to Equity Ratio terhadap Profitabilitas pada Industri Makanan dan Minuman yang ada di Bursa Efek Indonesia
Main Author: | Rimbun Reka T. |
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Other Authors: | Marlina, Lisa |
Format: | Student Papers |
Bahasa: | ind |
Subjects: | |
Online Access: |
http://repository.usu.ac.id/handle/123456789/26818 |
Daftar Isi:
- This research entitled "Effect of Current Ratio, Working Capital Turnover, and Debt to Equity Ratio on Profitability in Food and Beverage Industry in Indonesia Stock Exchange." The purpose of this research is to investigate and analyze the influence of Current Ratio, Working Capital Turnover, and Debt to Equity Ratio on Profitability in Food and Beverage Industry in Indonesia Stock Exchange. The research methodology used is descriptive analysis method and statistical analysis method. This research uses secondary data, there were 17 companies. Hypothesis testing is done by using F test and t test, with significance level (α) 5%. Analysing the data using statistical data processing software SPSS 16.00 for windows. F test results indicate that the food and beverage companies variables Current Ratio,Working Capital Turnover, and Debt to Equity Ratio (DER) to estimate the variable profitability (ROE) in the model analysis. T test results (individual) indicates that the food and beverage companies each variable Current Ratio and Working Capital Turnover has no effect on ROE, but the Debt to Equity Ratio had an influence on ROE. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.475 means the relation between the current ratio, working capital turnover and debt to equity ratio to profitability by 47.5%, meaning that the relationship between variables is less closely. Adjusted R Square value of 0.187 which means 18.7% achievement of profitability can be explained by the current ratio, working capital turnover, and debt to equity ratio. The remaining 81.3% can be explained by other factors not examined in this research.
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