DETAIL KOLEKSI

Pengaruh rasio leverage terhadap indikator kinerja keuangan perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia


Oleh : Deany Putri Aprilia

Info Katalog

Nomor Panggil : 022001800024

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Maria C. Widiastuti

Subyek : Financial statement;Business enterprises--Finance

Kata Kunci : degree of operating leverage, financial performance, leverage, net profit margin, return on assets,

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SMJ_022001800024_Halaman-Judul-.pdf 10
2. 2023_TA_SMJ_022001800024_Lembar-Pengesahan.pdf 6
3. 2023_TA_SMJ_022001800024_Bab-1-Pendahuluan.pdf 7
4. 2023_TA_SMJ_022001800024_Bab-2-Tinjauan-Pustaka.pdf 19
5. 2023_TA_SMJ_022001800024_Bab-3-Metodologi-Penelitian.pdf 14
6. 2023_TA_SMJ_022001800024_Bab-4-Analisis-dan-Pembahasan.pdf 12
7. 2023_TA_SMJ_022001800024_Bab-5-Kesimpulan.pdf 4
8. 2023_TA_SMJ_022001800024_Daftar-Pustaka.pdf 6
9. 2023_TA_SMJ_022001800024_Lampiran.pdf 34

P Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi kinerja keuangan perusahaan sektor industri barang konsumsi. Metode pengambilan sampel menggunakan purposive sampling dan metode analisis menggunakan regresi data panel. Sampel yang digunakan sebanyak 38 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama kurun waktu 2017-2021. Variabel independen dalam penelitian ini terdiri atas leverage dan degree of operating leverage, sedangkan variabel dependennya adalah kinerja keuangan yang diukur oleh profitabilitas meliputi return on assets, return on equity, dan net profit margin. Hasil penelitian ini membuktikan bahwa leverage berpengaruh negatif signifikan terhadap tingkat pengembalian atas aset, pengembalian atas ekuitas, dan tingkat margin laba bersih. Selain itu, degree of operating leverage tidak berpengaruh terhadap ketiga variabel kinerja keuangan yaitu pengembalian atas aset, pengembalian atas ekuitas, dan margin laba bersih. Hasil kajian ini diharapkan dapat menjadi acuan bagi perusahaan sektor industri barang konsumsi untuk memperhitungkan leverage dan degree of operating leverage yang menjadi faktor yang mempengaruhi kinerja keuangan dalam bentuk profitabilitas perusahaan.

T This research aims to analyze of the factors that affect the financial performance of companies in the consumer goods industry sector. The sampling method uses purposive sampling and the analysis method uses panel data regression. The sample used was 38 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2017-2021. The independent variables in this study consist of leverage and degree of operating leverage, while the dependent variable is financial performance as measured by profitability consist of return on assets, return on equity, and net profit margin. The result of this study prove that leverage have a significant negative effect on the the rate of return on assets, return on equity, and and the level of net profit margin. In addition, degree of operating leverage have no effect on the three financial performance variables, including return on assets, return on equity and net profit margin. The result of this research are expected to be a reference for companies in the consumer goods industry sector to take into account financial leverage, operating leverage, and combined leverage which are factors that affect financial performance in the form of company profitability.

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