THE RELATIONSHIP BETWEEN PROFITABILITY AND RETURN ON SECURITIES IN THE FOOD INDUSTRY

Abstract

          This research have the purpose of study 1) to study profitability and return on securities in the food industry 2) to study the relationship between profitability and return on securities in the food industry. By studying the data during the year B.E. 2014-2018 of 30 companies.  This study uses the primary variable, which is profitability, and the dependent variable, which is the return on securities in the food industry. It collects secondary data (Secondary Data) to measure the relationship of variables of listed companies in the food industry. Therefore, the analysis of the relationship between profitability and return on securities in the food industry by financial information.  The information is from the consolidated financial statements (Form 56-1) because the consolidated financial statements are the financial statements presented by the group as if they were the same entity. or specific financial statements (in case of no subsidiary) which consists of statement of financial position, statement of income, statement of cash flows, statement of changes in equity and the notes to the financial statements represent the study The consolidated financial statements are from www.setsmart.com, including studying information from various documents related to be used as reference for research. The statistics used in this data analysis were the minimum, maximum, mean, and standard deviation. Statistics used to test the study hypothesis are Pearson Correlation Coefficient and multiple regression analysis.The results, profitability is correlated with returns on securities in the food industry. With statistical significance at the 0.05 level, the relationship between profitability and return on securities in the food industry was in the same direction. That is to say, when the two factors change increases. Resulting in increased profitability statistically significant at the 0.05 level.