Dampak Peningkatan Operating Leverage dan Financial Leverage terhadap Profitabilitas pada Perusahaan Industri Barang Konsumsi

  • Tresna Pratiwi Program Studi D3 Keuangan dan Perbankan, Politeknik Negeri Bandung
  • Dimas Sumitra Danisworo Jurusan Akuntansi, Politeknik Negeri Bandung
  • Mochamad Edman Syarief Jurusan Akuntansi, Politeknik Negeri Bandung
DOI: https://doi.org/10.35313/ijem.v2i3.3251
Keywords: DOL, DFL, profitability, ROE

Abstract

The purpose of this research are to know the influence of Operating Leverage and Financial Leverage to Profitability in Consumer Goods Industrial Companies listed on IDX for 2015-2019 period. The data used in this research is secondary data that is obtained indirectly from annual report contained on the IDX from 2015-2019. The population in this research are 53 Consumer Goods Industrial Companies listed on IDX in 2015-2019. The research sample was 8 companies using purposive sampling technique. The analytical method used in this research is multiple linear regression analysis using the IBM SPSS 25 application tool. Based on the F test, it is known that simultaneously DOL and DFL affect on profitability. Based on the results of the t test, it is known that operating leverage partially has no effect on profitability and partially financial leverage has a significant negative effect on profitability.

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Published
2022-07-24
How to Cite
Pratiwi, T., Danisworo, D. S., & Syarief, M. E. (2022). Dampak Peningkatan Operating Leverage dan Financial Leverage terhadap Profitabilitas pada Perusahaan Industri Barang Konsumsi. Indonesian Journal of Economics and Management, 2(3), 477-485. https://doi.org/10.35313/ijem.v2i3.3251
Issue
Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Section
Articles