<![CDATA[Abstract: This research was aimed to examine the influence of business risk and financial risk against profit rate of food and beverage company in Indonesia. Profit rate is measured by return on investment (ROI) and return on equity (ROE). Observation period in the research from 2008 to 2011 financial statements have been audited food and beverage company listed on the Indonesia Stock Exchange, and the company reports its financial statements during period of research a total of 17 companies, and a the amount of observations were 68. Data analysis techniques used multiple linear regression. The results showed that the business risk and financial risk are jointly or partial effect on the rate of profit, both the rate of profit is measured by ROI and ROE in the food and beverage company in Indonesia.Keywords: Rate of return, return on investment, return on equity, business risk and financial risk.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh risiko bisnis dan risiko keuangan terhadap tingkat keuntungan perusahaan makanan dan minuman di Indonesia. Tingkat keuntungan diukur dengan return on investment (ROI) dan return on equity (ROE). Periode pengamatan dalam penelitian ini mulai tahun 2008 sampai dengan 2011 atas laporan keungaan yan telah di audit perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia, dan perusahaan yang melaporkan laporan keuangannya selama periode penelitian sebanyak 17 perusahaan, dan jumlah pengamatan sebanyak 68. Teknik sanalisis data dipergunakan regresi linier berganda. Hasil penelitian menunjukkaan bahwa risiko bisnis dan risiko keuangan secara bersama-sama maupun parsial berpengaruh terhadap tingkat keuntungan, baik tingkat keuntungan diukur dengan ROI maupun ROE pada perusahaan makanan dana minuman di Indonesia.Kata Kunci: Tingkat keuntungan, return on investment, return on equity, risikobisnis, dan risiko keuangan.]]>
