<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menguji kinerja keuangan perusahaan yang diwakili oleh Price Earning Ratio (PER), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), dan Current Asset (CR) pada perusahaan Industri Makanan dan Minuman. Untuk mendapatkan informasi yang dibutuhkan dilakukan proses pengumpulan data melalui dokumentasi. Alat analisis penelitian yang digunakan adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa rasio keuangan yang terdiri dari PER, DER, TATO dan CR berpengaruh secara simultan terhadap return saham perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Secara parsial, dari empat variabel independen yang mewakili kinerja keuangan yang dipublikasikan yang diduga mempengaruhi return saham di Bursa Efek Indonesia selama penelitian ini ternyata hanya satu variabel yang berpengaruh secara signifikan yaitu Total Asset Turnover (TATO). Dari hasil analisi regresi linear berganda, diketahui bahwa PER, DER, TATO dan CR memberikan pengaruh positif terhadap return saham. ABSTRACT This study aims to examine the financial performance of the companies represented by the Price Earning Ratio (PER), Debt to Equity Ratio (DER), Total Asset Turnover (tattoo), and Current Assets (CR) on the company's Food and Beverage Industry. To obtain information needed to process data collection through the documentation. For data accumulation method is done by making a copy by collecting archives and record of existing companies. Analysis tool used is multiple linear regression analysis. The result show that financial ratios which consist of the PER, DER, TATO and CR simultaneously affect the stock returns of food and beverage company listed on the Indonesia Stock Exchange. Partially, of the four independent variables representing the published financial performance predicted to influence the stock returns in Indonesia Stock Exchange during this research turns out so that there are only one that significantly influence the Total Asset Turnover (TATO). From the result of multiple linear regression analysis, it is known that the PER, DER, TATO and CR positive impact on stock return.]]>
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