Pengaruh Rasio Likuiditas, Rasio Leverage Dan Rasio Aktivitas Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Food and Beverage Yang Listing Di Bursa Efek Indonesia Tahun 2010-2012)

The purpose of this study was to determine the influence of liquidity ratio, leverage ratio, and activities ratio against the company's financial performance simultaneously or partially. The independent variable in this study is the current ratio, debt to equity ratio, and total asset turnover, while the dependent variable is the return on investment and return on equity. The methods use descriptive analysis and multiple linear regression. Based on the results of a descriptive analysis of a three-year study period variable current ratio indicates the ideal result that the working capital available in an amount sufficient to fund the company's activities. Variable debt to equity ratio shows safe results that the composition of the loan capital that is not too large compared to the equity, the total asset turnover variables showed good activity results which generated net sales greater than assets issued by the company, and the variable return on investment and return on equity showed a further increase, thus indicating the ability of the company resulting in better profits. Based on multiple linear regression analysis, it can be concluded that there are significant simultaneously and partially between liquidity ratio, leverage ratio and activities ratio against the company's financial performance