PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP RETURN ON EQUITY PADA PERUSAHAAN PROPERTY DAN REAL ESTAT

Penulis

  • Soleh Rosyad STIE La Tansa Mashiro, Rangkasbitung
  • Winni Indriani STIE La Tansa Mashiro, Rangkasbitung

DOI:

https://doi.org/10.55171/.v5i2.318

Abstrak

This study aims to determine the effect of operating leverage and financial leverage on return on equity on property and real estate companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with a population of all Property and Real Estate companies, a sample of 6 companies. Data analysis techniques in this study multiple linear regression analysis, determination coefficient, t test and F test in SPSS 20 For Windows. The results of the study based on the F test show that Operating Leverage and Financial Leverage simultaneously have a significant effect on Return On Equity, this is evidenced by a significance level smaller than 0.05, namely 0.043. Based on the results of the t test it is known that Financial Leverage does not partially affect Return On Equity, this is evidenced by a significance level greater than 0.05, namely 0.553. Based on the results of the t test also known that the Operating Leverage partially has a significant positive effect on Return On Equity, this is evidenced by a significance level smaller than 0.05, namely 0.018. The results of the analysis show that the adjusted coefficient of determination (Adjusted R square) is 0.149 or 14.9%.

Referensi

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Unduhan

Diterbitkan

2018-08-15

Terbitan

Vol 5 No 2 (2018)

Bagian

Artikel

Lisensi

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  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).