ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017)
DOI:
https://doi.org/10.31000/dmj.v3i2.1957Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan terhadap kinerja keuangan perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. Rasio Keuangan dinilai dengan Current Ratio (CR), Debt to Total Assets Ratio (DAR) dan Debt to Equity Ratio (DER. Sedangkan kinerja perusahaan diproksikan dengan Return on Asset (ROA). Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan publikasi tahunan perusahaan sub sektor makanan dan minuman dari website Bursa Efek Indonesia Tahun 2015-2017. Jumlah sampel sebanyak 10 perusahaan sub sektor makanan dan minuman yang diambil melalui purposive sampling. Teknik analisis yang digunakan adalah regresi berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa variabel Current Ratio (CR) tidak berpengaruh terhadap kinerja keuangan. Sementara Debt to Total Asset Ratio (DAR) berpengaruh negatif terhadap kinerja keuangan. Dan variabel Debt to Equity Ratio (DER) berpengaruh positif terhadap kinerja keuangan. Secara simultan CR, DAR dan DER tidak berpengaruh terhadap kinerja keuangan.
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Kata Kunci: Current Ratio, Debt to Total Asset Ratio, Debt to Equity Ratio dan Return On AssetsUnduhan
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