Analisis Likuiditas Terhadap Profitabilitaspada Perusahaan (Studi Pada Industri Food And Beverages Yang Listing Di Bei)

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