Indonesian Journal of Economics and Management
Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)

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)

Article Info

Publish Date
24 Jul 2022

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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Journal Info
Indonesian Journal of Economics and Management
Website

Abbrev

ijem

Publisher

Politeknik Negeri Bandung

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit ...