PENGARUH LIKUIDITAS, SOLVABILITAS, PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS

Abstract

The company's financial performance is an illustration of the financial condition of a company that is analyzed by financial analysis tools, so that it can be known about the good or bad financial condition of a company that reflects work performance in a certain period. This is very important so that resources are used optimally in the face of environmental changes. The purpose of this study are: (1) To determine the effect of liquidity, solvency, leverage and working capital turnover on profitability in Food And Beverages companies on the Stock Exchange in 2014-2017. The population in this study are all annual reports and financial reports of food and baverage companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data, namely financial statements on the Indonesia stock exchange in 2014-2017. The results of the study show (1) there is an influence of liquidity, on profitability in Food and Beverages Companies on the Stock Exchange in 2014-2017. (2) there is an effect of solvency, on profitability in Food And Beverages companies on the IDX in 2014-2017. (3) there is the influence of leverage on profitability in Food And Beverages companies on the Stock Exchange in 2014-2017. (4) there is the influence of liquidity, solvency, and working capital turnover on profitability in Food And Beverages companies on the Stock Exchange in 2014-2017.

Keywords: Liquidity, Solvability, and Working Capital Turnover