GDL

The effect of Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL) to Return on Equity (ROE) for Food and Beverages subsector which listed at Indonesia Stock Exchange for 2014-2019 period.

Tugas Akhir, 036 / KPN / 2020
Undergraduate Theses from JBPTPPOLBAN / 2022-03-04 09:20:07
Oleh : Annisa Nur Rahmah - 175121037 (annisa.nur.kepn17@polban.ac.id)
Dibuat : 2022-03-04, dengan 4 file

Keyword : Degree of Operating Leverage (DOL), Degree of Financial Leverage (DFL), Return on Equity (ROE)
Subjek : Degree of Operating Leverage (DOL), Degree of Financial Leverage (DFL), Return on Equity (ROE)

Penelitian ini bertujuan untuk mengetahui pengaruh Degree of Operating Leverage (DOL) dan Degree of Financial Leverage (DFL) baik secara simultan dan parsial terhadap Return on Equity (ROE) pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Penelitian menggunakan data sekunder berupa laporan keuangan tahunan lengkap selama 2013-2019 yang bersumber dari situs Bursa Efek Indonesia dan situs perusahaan terkait. Sampel penelitian menggunakan purposive sampling sehingga sampel yang digunakan terdiri dari 13 perusahaan. Data yang digunakan bersifat data panel. Teknik analisis yang digunakan adalah pemilihan teknik regresi data panel, model regresi berganda, koefisien determinasi yang disesuaikan dan uji hipotesis. Berdasarkan hasil uji hipotesis, variabel DOL dan DFL secara simultan berpengaruh signifikan terhadap ROE, secara parsial DOL berpengaruh negatif signifikan terhadap ROE dan DFL tidak berpengaruh signifikan terhadap ROE.

Deskripsi Alternatif :

This aim of this research to know the effect of Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL) to Return on Equity (ROE) for Food and Beverages subsector which listed at Indonesia Stock Exchange for 2014-2019 period. The research uses secondary data in form of a complete annual financial reports for 2013-2019 period which sourced from Indonesia Stock Exchange. Purposive sampling are using for research samples so used consist of 13 company. Panel data used in this research. The analysis method which suggested for the research is multiple regression model, adjusted determination coefficient, and hypothesis test. Based on hypothesis test, the use of DOL and DFL simultaneously did affecting the ROE significantly, meanwhile in partially DOL negatively significant to ROE and DFL did not significantly affect ROE.

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