KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA TAHUN 2017 – 2019

Abstrak

Abstract
This study aims to analyze the effect of liquidity ratios, leverage ratios, and activity ratios on financial performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2019. In this study, liquidity ratios are proxied by the Current Ratio (CR), leverage ratios are proxied by Debt to Equity Ratio (DER), and activity ratios are proxied by Total Asset Turnover (TATO). While financial performance is proxied by Return on Assets (ROA). The study results showed that the current ratio had a negative and not significant effect on financial performance. While the debt to equity ratio has a negative and significant effect on financial performance, and total asset turnover has a positive and significant effect on financial performance.

Keywords: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Return On Asset.