Pengaruh Financial Leverage Terhadap Profitabilitas (Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Pada Bursa Efek Indonesia Periode Tahun 2010-2012)

Abstract

The method that was used in this research was Expanatory Research. Research was done to the Food and Beverage Company which is listed in Indonesian Stock Exchange on 2010-2012, with the main objective is to explain the effect of various Financial Leverage ariables, which are Debt to Assets Ratio (DR), Debt to Equity Ratio (DER), Time Interest Earned Ratio (TIER), and Degree of Financial Leverage (DFL), as unity or partial against profitability variable, Return On Equity.The use of Financial Leverage in Reality affected the company Profitability, which is one of the example, shown by the ammount return that received by the owner of the company through Return On Equity (ROE).The effect of financial leverages towards Profitability is count by using data analytic, which is descriptive statistic, double linear regretion analytic, coeficient determination, and hypothesis Testing. Statistic Testing in this research use SPSS 13.00 for Windows.The result of double linear regretion analysis explaining that Fcount bigger than Ftable,with result that Ho rejected and Ha accepted which means free variable have significant simultaneous effect to ROE