Financial statement issued by the company is one source on
information about the company financial position, performation and changes in
financial position is very useful to support decision making. Decision- making can
be related to managerial and operational area of borth short and long term. The
results of the desicion will be description on the company’s financial statments
like balance sheet, income statement, cash flow and earnings changes. The
purpose on this study to determine the excent of role of the financial rations for
the financial performance of manunfacturing ( food and beverages ) are listed on
the Indonesia Stock Exchange for period 2007- 2010.
Research variables are the current ratio (X1), Return On Assets ( X2),
Total Assets Turnover Ratio ( X3), Debt To Total Assets (X4) and financial
performance ( Y ). This study sampled 12 companies manufacturing (food and
beverages ) are listed on the Indonesia Stock Exchanges for the period 2007 to
2010 while the sampling technique used in this study was purpose sampling
technique for sampling the non – profitability of the selected respondents based
on the characteristics or special properties possessed by the sanple and the sample
is the representative of population. Hypothesis testing is performed used the
partial hypothesis test ( t test ) and simultaneosly ( F test ).
Based on the result of research that has been done can be concluded
that the hypothesis which states suspected variables financial ratios ( current ratio,
return on assets, total assets turnover ratio, debt to total assets ), affect the
financial performance of manufacturing companies ( food and beverages ), which
listed on the Indonesia Stock Changes period ( 2007-2010 ), it can be proven true,
because the test from the current ratio is only variable that proved to have no
significant effect on financial performance
