Abstract:
Profitability is one indicator of the financial performance of the company.
Profitability aims to look at the relationship of liquidity to profitability.
Population of this study is a Food and Beverages industry sectors listed
BEI totaling 15 companies. Profitability is measured using ROI and liquidity
is measured by the current ratio. Data ROI and the current ratio is
obtained from the company's annual report that has been audited and
published. Data processing using product moment with SPSS 20. Based
on the results of research and discussion, the authors can conclude that
based on tests performed using Pearson product moment correlation
analysis, the calculation of the coefficient between the current ratio with
known ROI r value of 0.084 or by 8.4%. This suggests a positive
association between very low and the ROI for the Current Ratio is the
value of the correlation coefficient between the interval 0:00 – 0199
