ANA DINIATI, NIM. 2021100004 (2025) PERAN KINERJA KEUANGAN (CURRENT RATIO DAN RETURN ON EQUITY) DALAM MEMPENGARUHI PERTUMBUHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2020-2023. Skripsi thesis, UNIVERSITAS MUHAMMADIYAH GOMBONG.

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Abstract

The background of this study is due to fluctuations in company profit growth which is an important indicator in assessing the health and sustainability of the business, especially in the midst of economic dynamics during the pandemic and post-pandemic. The purpose of this study is to determine the effect of the Current Ratio (CR) and Return on Equity (ROE) on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The method of this study uses quantitative with multiple linear regression analysis. Data collection was carried out with secondary data. The research sample was conducted with the Purposive Sampling Technique from 24 companies, which narrowed down to 21 companies that met the criteria. Using the Classical Assumption Test and the Hypothesis Test were processed using the SPSS program version 25. The results of this study show that the CR does not have a significant partial effect on profit growth, even though the direction of the influence is positive. Meanwhile, ROE did not have a significant partial effect on profit growth, although the direction of the influence was negative. Meanwhile, the Current Ratio and Return on Equity simultaneously had no significant effect on profit growth. The conclusion of this study is that the CR and ROE, either partially or simultaneously, are not the main significant determinants in influencing the Profit Growth of food and beverage companies on the IDX for the 2020-2023 period. Suggestions for future researchers to add financial performance variables and expand the scope of the sample to make the results more comprehensive.

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