ANALISISA DAMPAKFINANCIAL LEVERAGE, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP LIKUIDITASPERUSAHAANMANUFAKTUR SUB SEKTOR PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR Di BURSA EFEK INDONESIA
DOI:
https://doi.org/10.35870/jemsi.v4i1.301Keywords:
likuiditas, financial leverage, return on asset (ROA) dan return on equity (ROE).Abstract
Tujuan penelitian ini adalah untuk melihat pengaruh financial leverage (DER), return on asset (ROA) dan return on equity (ROE) terhadap likuiditas (CR) pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009 – 2013. Populasi dalam penelitian ini sesuai dengan kriteria yang berjumlah 10 perusahaan dari 15 perusahaan, sehingga penelitian ini termasuk penelitian populasi.Data yang digunakan adalah data sekunder berupa laporan keuangan yang dipublikasi dari tahun 2009 hingga 3013. Metode analisis yang digunakan adalah regresi linear berganda.Hasil penelitian ini diperoleh kesimpulan bahwa financial leverage (DER), return on asset (ROA) dan return on equity (ROE) baik secara bersama-sama maupun parsial berpengaruh terhadap likuiditas. Dan hubungan variabel dependen dengan independen tergolong
kuat, yaitu 97% dan kemampuan variabel independen menjelaskan variabilitas vareibel dependen sebesar 94%, selebihnya dipengaruhi oleh variabel lain yang tidak dimasukan dalam penelitian ini, yaitu sebesar 6 %.
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