Pengaruh Financial Leverage Dan Operating Leverage Terhadap Rentabilitas PT Kalbe Farma, Tbk

Authors

  • Novia Sibarani Manajemen, Fakultas Ekonomi, Universitas Bhayangkara Jakarta Raya
  • Eri Bukhari Manajemen, Fakultas Ekonomi, Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.31599/jki.v20i1.68

Keywords:

financial leverage, operating leverage, return on equity, profitability

Abstract

This study aims to determine the effect of Financial Leverage and Operating Leverage partially and simultaneously on the Profitability of PT. Kalbe Farma, Tbk. The data used is the Financial Report for the period 2002 to 2018. The data analysis technique used is the Multiple Linear Regression Analysis. Based on the results of the analysis show that partially Financial Leverage does not significantly influence Rentability, while the Operating Leverage partially has a significant effect on Rentability. Simultaneously Financial Leverage and Operating Leverage have a significant effect on Rentability.

Keywords: financial leverage, operating leverage, return on equity, profitability

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Leverage dan Operating Leverage secara parsial dan secara simultan terhadap Rentabilitas PT. Kalbe Farma, Tbk. Adapun data yang digunakan adalah Laporan Keuangan periode tahun 2002 sampai dengan tahun 2018. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Berdasarkan Hasil analisis menunjukan bahwasecara parsial Financial Leverage tidak berpengaruh signifikan terhadap Rentabilitas, sedangkan Operating Leverage secara parsial berpengaruh signifikan terhadap Rentabilitas. Secara simultan Financial Leverage dan Operating Leverage berpengaruh signifikan terhadap Rentabilitas.

Kata Kunci: financial leverage, operating leverage, return on equity, rentabilitas

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Author Biographies

  • Novia Sibarani , Manajemen, Fakultas Ekonomi, Universitas Bhayangkara Jakarta Raya

    Manajemen, Fakultas Ekonomi, Universitas Bhayangkara Jakarta Raya

  • Eri Bukhari , Manajemen, Fakultas Ekonomi, Universitas Bhayangkara Jakarta Raya

    Manajemen, Fakultas Ekonomi, Universitas Bhayangkara Jakarta Raya

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Published

2020-01-25

How to Cite

Pengaruh Financial Leverage Dan Operating Leverage Terhadap Rentabilitas PT Kalbe Farma, Tbk. (2020). Jurnal Kajian Ilmiah, 20(1), 29-42. https://doi.org/10.31599/jki.v20i1.68