FINANCIAL PERFORMANCE ANALYSIS OF FOOD AND BEVERAGE COMPANY LISTED ON IDX IN THE PERIOD OF 2016-2019

This study aims to analyze the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2019 by analyzing the effects of Current Ratio (CR), Debt To Assets Ratio (DAR), and Total Assets Turnover (TATO) on Return on Assets (ROA) of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX). The population of this study were 32 companies in the food and beverage sub-sector. Purposive Sampling was used as a sampling technique and 9 selected companies met the criteria to be the research sample. This study uses secondary data and multiple regression analysis. The results showed that partially, there is no significant effect of Current Ratio (CR) on Return on Assets (ROA), there is a positive relation partially and significant effect of Debt to Assets Ratio (DAR) on Return on Assets (ROA), and there is no significant effect of Total Assets Turnover (TATO) on Return on Assets (ROA). Simultaneously, Current Ratio (CR), Debt to Assets Ratio (DAR) and Total Assets Turnover (TATO) have a positive relation and significant effect on the Return on Assets (ROA) of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2019.