Analisis Pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Assets Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018

The purpose of this study was to analyze the significant influence of Current Ratio (CR), Debt to Equity Ratio (DER) variable, and Return On Asset (ROA) variable on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. This type of research is quantitative research that uses data collection techniques directly from research results and the results of quantitative data processing in the form of financial reports from Manufacturing Companies listed on the Indonesia Stock Exchange both from the company's official website and from the Indonesia Capital Market Directory (ICMD). This study uses a population of manufacturing companies listed on the Stock Exchange in 216-2018. The sampling technique using purposive sampling method. Data analysis method used is multiple linear analysis test with the t test shows that the current ratio variable has a significant effect on financial performance while the variable dept to equity ratio and return on assets have no effect on financial performance. Furthermore, through the F test it was shown that the independent variables jointly had a significant effect on financial performance. The last test with the determination test showed the results of R2 value of 0.167. This means that 16.7% of variations in financial performance variables can be explained by the current ratio, dept to equity ratio and return on assets while the remaining 83.3% is explained by other factors outside the model studied