Pengaruh Operating Leverage Dan Financial Leverage Terhadap Profitabilitas Studi Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2018-2022

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Pengaruh Operating Leverage terhadap Profitabilitas (2) Pengaruh Financial Leverage terhadap Profitabilitas. Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 5 Perusahaan yang diambil dari Bursa Efek Indonesia. Teknik analisis data menggunakan uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Operating Leverage (X1) tidak berpengaruh positif signifikan terhadap Profitabilitas (Y) dibuktikan melalui nilai t hitung yaitu 1.084 < t table 2.919; Financial Leverage (X2) memiliki pengaruh positif dan signifikan terhadap Profitabilitas (Y) dibuktikan melalui t hitung 14.118 > 2.919. Namun, ada pengaruh yang signifikan antara pengaruh Financial Leverage, Operating Leverage terhadap Profitabilitas yang dilihat melalui F hitung > F table dimana nilainya 23.890 > 9.013 dan nilai signifikansi 0.000 artinya secara bersama-sama (Simultan). This research aims to determine (1) The Effect of Operating Leverage on Profitability (2) The Effect of Financial Leverage on Profitability. This study uses a quantitative method with a sample of 5 companies taken from the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression tests. The results of this study indicate that Operating Leverage (X1) does not have a positive significant effect on Profitability (Y) as evidenced by the calculated t value of 1.084 < t table 2.919; Financial Leverage (X2) has a positive and significant effect on Profitability (Y) as evidenced by the calculated t of 14.118 > 2.919. However, there is a significant effect between the effect of Financial Leverage, Operating Leverage on Profitability as seen through the calculated F > F table where the value is 23.890 > 9.013 and the significance value is 0.000 meaning together (Simultaneous).