<![CDATA[Abstrak Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan manufaktur sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Jumlah populasi dalam penelitian ini berjumlah 65 perusahaan yang termasuk ke dalam perusahaan manufaktur sektor food and beverage terdaftar di Bursa Efek Indonesia. Teknik yang digunakan dalam pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Analisis data yang diguanakan adalah Rasio Likuiditas meliputi rasio lancar (current ratio) dan rasio cepat (quick ratio), Rasio Solvabilitas melputi debt to asset ratio dan debt to equity ratio, Rasio Aktivitas meluputi fixed assets turn over dan total asset turn over, Rasio Profitabilitas meliputi net profit margin on sales, return on investment dan return on equity. Hasil penelitian ini menujukan bahwa perusahaan yang memiliki kinerja keuangan yang terbaik berdasarkan rasio likuiditas yaitu PT Delta Djakarta Tbk. Perusahaan yang memiliki kinerja keuangan yang terbaik berdasarkan rasio solvabilitas yaitu PT Delta Djakarta Tbk. Perusahaan yang memiliki kinerja keuangan yang terbaik berdasarkan rasio aktivitas yaitu PT Wilmar Cahaya Indonesia Tbk. Perusahaan yang memiliki kinerja keuangan yang terbaik berdasarkan rasio profitabilitas yaitu PT Delta Djakarta Tbk. Kata Kunci : Kinerja Keuangan Abstract The aim of the research is to know the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesian Stock Exchange for the 207-2020 period. The type of reasearch used is descriptive quantitative. The total population in the research amounted to 65 companies that are included in manufacturing in the food and beverage sector listed on the Indonesian Stock Exchange for the 207-2020 period. The tecnique of research used for sampling is purposive sampling. The data analysis used are Liquidity Ratio including current rsatio and quick ratio, Leverage Ratio inculding debt to asset ratio and debt to equity ratio, Activity Ratio inculding fixed asset turn over and total asset turn over, Profitability Ratio including net profit margin on sales, return on investment and return on equity. The result of this research indicate that the companiy that has the best financial performance based on the Liquidity Ratio is PT Delta Djakarta Tbk. The companiy that has the best financial performance based on the Leverage Ratio is PT Delta Djakarta Tbk. The companiy that has the best financial performance based on the Actvity Ratio is PT Wilmar Indonesia Cahaya Tbk. The companiy that has the best financial performance based on the Profitability Ratio is PT Delta Djakarta Tbk. Keywords: Finalcial Performance]]>
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