PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN FOOD DAN BEVERAGE YANG TERDAFTAR DI BEI
Author : Desak Putu Suciwati, Putu Yunnita Dewi, I Ketut Parnata
The objective of this study is to examine the effect the efficiency of working capital, liquidity, and leverage on the profitability of food and beverage companies listed on BEI. In the pool of data from 2007 – 2011, the amount of data that is used by 40 of data. Partial results show the efficiency of working capital is not significantly negatively associated with the profitability of the company amounted to 0,0002 that means rejecting H1, and the liquidity is significantly positively associated with the profitability of the company amounted to 0,0290 that means rejecting H2, and than the leverage is not significantly negatively associated with the profitability of the company amounted to 0,0806 that means rejecting H3 too. While simultaneously, the efficiency of working capital, liquidity, leverage significantly influence profitabilitas food and beverage companies listed in BEI period 2007 – 2011, which amounted 52,6%, which means H4 accepted.
Keyword : efisiensi modal kerja, likuiditas, leverage, profitabilitas
