Pengaruh Current Ratio dan Total Asset Turnover terhadap Perubahan Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di BEI

Nizar Alam Hamdani, Kasmat Djuanta, Dimas Pratama Putra

Abstract


The purpose of this study was to determine the effect of the current ratio and total assets turnover on changes in profit in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). Current Ratio is included in the type of liquidity ratio and Total Assets Turnover is included in the type of Activity ratio. Researchers conducted tests to (1) determine the effect of Current Ratio and Total Assets Turnover on food and beverage sub-sector manufacturing companies listed on the IDX (2) to determine the effect of Current Ratio on Profit Changes in food and beverage sub-sector manufacturing companies listed on the IDX (3) ) to know the effect of Total Asset Turnover on Profit Changes in the food and beverage sub-sector manufacturing companies listed on the IDX. The method used in this research is an associative method with a quantitative approach. Based on the results of the study, it shows that (1) Current Ratio and Total Assets Turnover simultaneously have a positive and significant effect on Profit Changes (2) Current Ratio partially has no effect on Profit Changes (3) Total Asset Turnover partially has a positive and significant effect on Profit Changes.




DOI: http://dx.doi.org/10.52434/jwe.v20i1.1123

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