PENGARUH RASIO LEVERAGE DAN AKTIVITAS TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to know the influence of leverage and activity ratio to Return on Assets. The variables use in this study is leverage and activity ratio as the independent variable and Return on Assets as the dependent variable. Leverage is measured by Debt to Equity Ratio (X1) and Debt Ratio (X2), meanwhile activity ratio measured by Total Assets Turnover (X3) and Inventory Turnover (X4). The data used are secondary data from the financial statements of Food and Beverage Companies Listed in Indonesia Stock Exchange (IDX) period 2011-2013. The analytical method that used is multiple linear regression. The analysis technique use are the descriptive statistic analysis, normality data test, multiple linear regression, classical assumption test and hypotheses test. The result is Debt to Equity Ratio, Debt Ratio, Total Assets Turnover dan Inventory Turnover simultaneously significant effect to Return on Assets. Whereas partially Debt to Equity Ratio has negative significant effect to Return on Assets, meanwhile Debt Ratio has positive significant effect to Return on Assets. While Total Assets Turnover dan Inventory Turnover has positive not significant to Return on Assets. Keywords: Debt to Equity Ratio, Debt Ratio, Total Assets Turnover, Inventory Turnover and Return on Assets