ANALISIS PENGARUH PENGGUNAAN FINANCIAL LEVERAGE, OPERATING LEVERAGE DAN CURRENT RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Abstract

This study aimed to examine the effect of leverage, as measured by financial leverage and operating leverage, and likuiditas as measured by the Current Ratio(CR) of the Return On Equity (ROE) at food and beverages company’s listed in the Indonesia Stock Exchange the period 2009-2012.

Study is a form of quantitative research. With a total population of 16 listed on the Indonesia Stock Exchange period 2009-2012. Samples were taken using purposive sampling technique is the determination of the sample with particular consideration to the total sample of 12. The data used are secondary data from www.idx.co.id. Analysis of data using multiple regression analysis.

Based on multiple regression analysis showed that the financial leverage haven’t significant effect on Return On Equity (ROE), operating leverage have’t significant effect on Return On Equity (ROE),Current Ratio (CR) have’t significant effect on Return On Equity (ROE).

Based on the results of the analysis should be the Companies that use debt as a source, preferably based on a proportion of the debt calculations right, so in the end use of the loan will be profitable for the company should be Increase of value growth return on equity (ROE).

Keywords: Financial Leverage, Operating Leverage, Current ratio (CR) dan Return On Equity (ROE)