<![CDATA[Penelitian ini menganalisis Elemen Likuiditas dan Aktivitas dalam Mempengaruhi Pertumbuhan Laba Perusahaan Subsektor Farmasi di Bursa Efek Indonesia (BEI). Data penelitian berupa data sekunder dari laporan keuangan tahunan perusahaan farmasi yang terdaftar di BEI. Purposive sampling digunakan dan diperoleh sample 8 perusahaan mulai dari periode 2014-2019. Analisis data dilakukan dengan regreli linier ganda. Hanya ada satu dari masing-masing elemen likuiditas dan elemen rasio aktivitas yang mempengaruhi pertumbuhan laba. Elemen likuiditas cash ratio berpengaruh terhadap pertumbuhan laba tetapi elemen likuiditas lainnya yaitu current ratio dan quick ratio tidak berpengaruh. Elemen fixed aset turn over berpengaruh terhadap pertumbuhan laba tetapi elemen lainnya yaitu Inventory Turover, Account Receivable Turover dan Total Asset Turnover tidak berpengaruh.This research is to analyze the Liquidity and Activity Elements in Influencing Profit Growth in Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange (IDX). The research data is in the form of secondary data obtained from the annual financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). This study used purposive sampling techniques with a total sample of 8 companies starting from the 2014-2019 period. Data analysis was performed by linear regression. There is only one of each of the elements of liquidity and activity that affects the growth of profits. The liquidity element of the cash ratio affects profit growth but other liquidity elements, namely the current ratio and quick ratio, have no effect. The fixed asset turn over element affects profit growth but other elements namely Inventory Turover, Account Receivable Turover and Total Asset Turnover have no effect.]]>
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