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PENGARUH SOLVABILITAS DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

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ABSTRACT THE INFLUENCE OF SOLVABILITY AND LIQUIDITY AGAINST PROFITABILITY OF THE MANUFACTURING COMPANIES IN CONSUMER GOODS INDUSTRIAL SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) Written by: Sindy Engka NIM: 1634002 This research aims to know the influence of solvability and liquidity against profitability of the manufacturing companies in consumer goods industrial sector listed on the Indonesia Stock Exchange (IDX) partially and simultaneously by using Debt to Equity Ratio that represents solvability, Cash Ratio represents liquidity, and Return on Asset represents profitability. Method used in this research is descriptive method which describes and discusses the object examined based on facts so that conclusions can be drawn. This research uses purposive sampling as a method in sample-selection. Research data collection is done by using secondary data that has been published. The data is processed using IBM SPSS Statistics Data Editor in the analysis of correlation coefficient, significance tests, determination of the coefficient of linear regression, simple linear regression, classic assumption test and multiple linear regression. From the result of the research statistics, the mean (average) for Debt to Equity Ratio is 0.8001 or 80.01%, the mean (average) for Cash Ratio is 0.7959 or 79.59%, and the mean (average) for Return on Asset is 0.1112 or 11.12%. From the hypothesis testing, it can be seen that the value of Debt to Equity Ratio has a significant effect on Return on Assets with t-value 2.135 > t-table 1.979, and sig. value 0.034 < 0.05. Cash Ratio has a significant effect on Return on Asset with tvalue 2.212 > t-table 1.979 and sig. value 0.028 < 0.05. Based on the f-test or simultaneous test, it was found that the Debt to Equity Ratio and Cash Ratio has a significant effect on Return on Assets with an f-count value of 10.048 > 3.06 and sig 0.00. Keywords: Debt to Equity Ratio, Cash Ratio, Return on Asset