Analisis Pengaruh Financial Leverage dan Operating Leverage terhadap Profitabilitas Perusahaan (Studi pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015)

摘要

This research aims to analyze the influence of financial (DFL) and operating leverage (DOL) to corporate profitability on financial service companies both simultaneously and partially. The companies must have been listed in BEI during 2012-2015 period. This study is useful to examine whether a company has been effective in using the DFL and the DOL with the goal to improve the profitability of the company. The effects of DFL and DOL to corporate profitability are determined through multiple linear regression analysis in SPSS 23 For Windows. The findings state that DFL and DOL simultaneously significant effect against ROE. Result of t test show that DFL partially no effect against ROE. Result of t test also show that DOL partially significant negative effect against ROE. The results of the analysis show the coefficients of determination adjusted (Adjusted R square) of 0.276 or 27.6%.