PENGARUH RASIO LIKUIDITAS DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PT INDOFOOD CBP SUKSES MAKMUR TBK PERIODE TAHUN 2012-2024

Abstract

This study aims to determine the Effect of Liquidity Ratio and Activity Ratio both partially and simultaneously on Profitability at PT Indofood CBP Sukses Makmur Tbk. The method used in this study is a quantitative method, the data used is secondary data. The sample used is the balance sheet, and profit and loss from the financial statements of PT Indofood CBP Sukses Makmur Tbk 2012-2024. The analysis method used in this study is Multiple Linear Regression Analysis. The results of the study with multiple linear regression tests show that in the F Test (simultaneously) all independent variables, namely the Liquidity Ratio and Activity Ratio simultaneously have a significant effect on Return On Equity (ROE), the Fcount value> Ftable (4.676> 3.81) with a significance value (0.037<0.05) smaller than the significance value limit (ɑ=0.05). Based on the partial test results, the CR variable is -0.525 with a significance value of 0.611> 0.05. then Ha1 is accepted and Ho1 is rejected. The t-test result on the TATO variable is -3.045 with a significant value of 0.012 <0.05, so Ha2 is rejected and Ho2 is accepted. The determination coefficient test obtained an R2 value of 0.661. The independent variables (CR and TATO) on the dependent variable (ROE) that can be explained through this model are 66.1% while the remaining 33.9% are other determining factors.