Pramitha, Fernanda (2026) Pengaruh Likuiditas Leverage Rasio Aktivitas Terhadap Profitabilitas Pada Perusahaan Non-Keuangan Sub Sektor Food and Bevergae di BEI Periode 2023-2025. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the influence of liquidity, leverage, and activity ratios on the profitability of non-financial companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2023–2025 period. The study is motivated by fluctuations in corporate profitability—suspected to be driven by liquidity conditions, funding structures, and the effectiveness of asset utilization—thereby necessitating empirical evidence regarding the relationships between these variables. This research employs a quantitative approach with a causal-associative design. The study utilizes secondary data derived from the financial statements of non-financial food and beverage companies listed on the Indonesia Stock Exchange for the 2023–2025 period. The sample was selected using a purposive sampling technique, resulting in 64 companies and 192 observations. Data analysis was conducted using panel data regression, supported by descriptive statistical analysis, panel data regression model selection, and hypothesis testing. The results indicate that liquidity, proxied by the Current Ratio (CR), does not have a significant effect on profitability, proxied by Return on Assets (ROA). Leverage, proxied by the Debt to Equity Ratio (DER), has a significant negative effect on profitability. Meanwhile, the activity ratio, proxied by Total Asset Turnover (TATO), has a significant positive effect on the profitability of non-financial food and beverage companies listed on the Indonesia Stock Exchange during the 2023–2025 period. Keywords: liquidity, leverage, activity ratio, profitability, Return on Assets.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | fernanda nanda novia | ||||||||
| Date Deposited: | 10 Jul 2026 08:20 | ||||||||
| Last Modified: | 10 Jul 2026 08:48 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55138 |
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