PENGARUH FINANCIAL LEVERAGE, OPERATING LEVERAGE DAN DEBT TO EQUITY RATIO (DER) TERHADAP PROFITABILITAS PERUSAHAAN (Studi kasus Perusahaan Asuransi yang terdaftar di BEI tahun 2012-2016)
Jurnal Ilmiah Riset Manajemen
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Title |
PENGARUH FINANCIAL LEVERAGE, OPERATING LEVERAGE DAN DEBT TO EQUITY RATIO (DER) TERHADAP PROFITABILITAS PERUSAHAAN (Studi kasus Perusahaan Asuransi yang terdaftar di BEI tahun 2012-2016)
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Creator |
Qurays, Ayu Azizah
Susyanti, Jeni Slamet, Afi Rahmat |
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Description |
ABSTRACTRatio is the ratio between the amount of funds from one account to anotheraccount, the ratio is usually used to provide information to the analyst about howthe state of a financial statements of the company by comparing the number ofcompany ratios with the number of standard ratio that has been set. The benefit ofthis ratio is to describe the state of the company listed on the BEI simply bylooking at the company's Earnings Per Share (EPS) report, Corporate Leverage,and Return On Equity (ROE) of the company. Earning per share of the companyis the number of outstanding shares traded in the stock exchanges seen from theresults of the company's profit and loss analysis. If the EPS that is distributed is ofhigh value then the company will be more diplirik and trusted by the investors toinvest its shares in a company.Return on Equity Analysis (ROE) is an analysis used as a measure of corporateprofitability by comparing the total liabilities with total equity owned after by thecompany. ROE gives an overview of the company's ability to generate profit taxby using its own capital owned by the company.This study aims to determine the effect of Financial Leverage, OperatingLeverage and Debt to Equity Ratio (DER) to the profitability of the company andthe sample studied in this study is an Insurance company listed on the StockExchange 2012-2016. Hypothesis test results from this study are FinancialLeverage, Operating Leverage and Debt to Equity Ratio (DER) simultaneouslysignificantly influence the profitability of the company.Keywords: Influence of Financial Leverage, Operating Leverage and Debt toEquity Ratio to Profitability of company.
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Publisher |
Jurnal Ilmiah Riset Manajemen
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Contributor |
—
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Date |
2018-02-19
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
application/pdf |
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Identifier |
http://riset.unisma.ac.id/index.php/jrm/article/view/843
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Source |
Jurnal Ilmiah Riset Manajemen; e-Jrm Vol. 07 No. 01 Februari 2018
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Language |
eng
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Relation |
http://riset.unisma.ac.id/index.php/jrm/article/view/843/839
http://riset.unisma.ac.id/index.php/jrm/article/view/843/840 |
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Rights |
Copyright (c) 2018 Jurnal Ilmiah Riset Manajemen
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