PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, INVENTORY TURN OVER, TOTAL ASSER TURN OVER TERHADAP PERTUMBUHAN LABA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this research was to determine the effect current ratio, debt to equity ratio, inventory turnover and total asset turnover of the profit growth in food and beverage companies listed in Indonesia Stock Exchange. In this research, the research object is a food and beverage company that is listed on the Stock Exchange in 2010-2013. The analysis method used in this study regression and classical assumption of normality test, multicolinearity, heterocedasticity test, autocorrelation test and test the hypothesis that F and T test were processed through the Eviews program. Based on the results of hypothesis testing found that the current ratio and inventory turn over no effect on profit growth in food and beverage companies, debt to equity ratio is a significant positive effect, while total asset turn over a significant negative impact on profit growth in food and beverage company. Keywords: current ratio, debt to equity ratio, inventory turnover, total asset turnover and profit growth.