Pengaruh Degree of Operating Leverage dan Degree of Financial Leverage terhadap Return On Equity
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui pengaruh leverage dalam pendanaan terhadap tingkat keuntungan yang diperoleh pada perusahaan manufaktur di sektor makanan dan minuman terdaftar Bursa Efek Indonesia periode 2010-2014. menggunakan teknik analisis regresi berganda. Sampel penelitian sebanyak lima dengan metode purposive sampling. Data digunakan adalah data sekunder berupa laporan tahunan keuangan. Berdasarkan hasil dapat disimpulkan bahwa operation financial laverage berpengaruh negatif namun tidak siginifikan return on equity. Adapun antara proxy digunakan, paling dominan pengaruhnya leverage.
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ژورنال
عنوان ژورنال: Management and accounting expose
سال: 2021
ISSN: ['2620-9314']
DOI: https://doi.org/10.36441/mae.v1i2.86