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PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR KONSUMSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA

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ABSTRACT PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR KONSUMSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA By: Tomy James NIM: 1432056 This study aims to determine the influence of liquidity ratios and solvency ratios on profitability in Consumer Sector companies listed on the Indonesia Stock Exchange. This research is a kind of clausal associative research. The data used in this study is secondary data, namely in the form of financial statement data by looking at assets, liabilitis, and equity. Data will be processed and analyzed with Eviews software. The sample in this study using purposive sampling technique with criteria of consumption sector companies that are consistently listed on the Ekfek Indonesia Exchange during the period 2014-2016 and meet other criteria of this study. The result showed that there is no significant correlation between Current Ratio (CR) to Return on Equity (ROE) with probability equal to 0,6270> α = 0,05 whereas in Debt to Equity Ratio (DER) result show significant influence with value probability equal to 0,0089 <α = 0,05 and simultaneously test F to influence Current Ratio (CR) and Debt to Equity Ratio (DER) to Return on Equity (ROE) result of probability equal to 0,0032> α 0,05 ie there are significant differences. By regression equation ROE = 2,915020 - 0,010478 (CR) - 1,034016 (DER), with influence of 4.5%. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE)