PENGARUH LEVERAGE, LIKUIDITAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS

The uncertain and unpredictable economic situation has great influence to the business world which wants to survive and to develop their business as maximum as possible. This research is meant to find out the influence of leverage, liquidity and working capital turnover variables to the profitability of the food and beverages companies which have gone public in Indonesia Stock Exchange. The population is food and beverages companies which have gone public in Indonesia Stock Exchange, the sample collection technique has been done by using purposive sampling and 8 companies have been selected as samples, the observation periods has been conducted in 2009-2013 periods. The data is the secondary data which has been done by using the data of financial statement. The analysis technique has been done by using the multiple linear regressions analysis. The result of the research shows which have been conducted by using model feasibility test shows that these models are feasible to be used for the following research, and by using hypothesis with t-test, it shows that the leverage, liquidity and working capital turnover variables have significant influence to the profitability of the food and beverages companies which have gone public in Indonesia Stock Exchange. . Keywords: leverage, liquidity, working capital turnover, profitability.