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Title: Pengaruh Leverage Keuangan terhadap Profitabilitas pada Perusahaan Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2008-2017
Authors: Harahap, Hazmi Putra
metadata.dc.contributor.advisor: Effendi, Ihsan
Parulian, Tohap
Keywords: financial leverage;profitability;leverage keuangan;profitabilitas
Issue Date: 10-Apr-2019
Publisher: Universitas Medan Area
Series/Report no.: NPM;158320058
Abstract: The purpose of this study was to find out and analyze the effect of financial leverage on profitability on food & beverage companies listed on the Indonesia Stock Exchange for the period 2008-2017 " The research population is Food and Beverage companies listed on the Indonesia Stock Exchange during the period 2013-2017. The sampling technique used was purposive sampling technique. Based on predetermined criteria obtained a sample of 5 companies. the type of data used is secondary data taken by the documentation method by accessing the site,, and the site of each company. The data analysis technique used is multiple linear regression analysis. The results of the study show that DAR has negative effect and not significant to Profitability, altough Partial Test with DER and DFL variable, there is a significant positive effect between financial leverage on Profitability, the results of testing DER and DFL variable obtained a prob value of 0.0375 and 0.0004. In the testing phase used an error rate of 0.05. The results obtained show that the probability value are smaller than alpha 0.05, the decision is that Ho is rejected and Ha is accepted so it can be concluded that financial leverage as measured by the debt to equity ratio and degree of financial leverage has a significant effect on profitability in the food and beverage sector companies listed in Indonesia stock exchange.
Description: Populasi penelitian adalah perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia selama periode 2008-2017. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh sampel sejumlah 4 (Empat) perusahaan. jenis data yang digunakan adalah data sekunder yang diambil dengan metode dokumentasi dengan cara mengakses situs,, dan situs masing-masing perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa DAR berpengaruh negative dan tidak signifikan terhadap profitabilitas, sedangkan pada uji Parsial variabel DER dan DFL terdapat pengaruh positif dan signifikan antara leverage keuangan terhadap Profitabilitas Perusahaan, hasil pengujian hipotesis DER dan DFL diperoleh nilai prob sebesar 0,0375 dan 0.0004. Didalam tahapan pengujian digunakan tingkat kesalahan sebesar 0,05. Hasil yang diperoleh menunjuka bahwa nilai probabilitas masing-masing variabel lebih kecil dari alpha 0,05 maka keputusannya adalah Ho ditolak dan Ha diterima sehingga dapat disimpulkan bahwa leverage keuangan yang diukur dengan Debt to Equity Ratio dan Degree of Financial Leverage berpengaruh signifikan terhadap profitabilitas pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia.
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