Pengaruh Operating Leverage dan Debt to Equity Ratio terhadap Profitabilitas pada Perusahaan Sektor Industri Logam dan Sejenisnya yang terdaftar di BEI periode 2013-2014

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) operating leverage dan debt to equity ratio terhadap profitabilitas, (2) operating leverage terhadap profitabilitas, (3) debt to equity ratio terhadap profitabilitas. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah Perusahaan Sektor Industri Logam dan Sejenisnya yang terdaftar di BEI, dan objek penelitian adalah operating leverage, debt to equity ratio, dan profitabilitas. Data dikumpulkan dengan pencatatan dokumen, kemudian dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) Ada pengaruh yang positif dan signifikan secara simultan dari operating leverage, dan debt to equity terhadap profitabilitas, (2) Ada pengaruh yang positif dan signifikan secara parsial dari operating leverage terhadap profitabilitas, Ada pengaruh yang positif dan signifikan secara parsial dari debt to equity terhadap profitabilitas.
Kata Kunci : operating leverage, debt to equity, dan profitabilitas.

The purpose of this research to get explanative findings about (1) the effect of operating leverage and debt to equity ratio toward profitability, (2) the effect of operating leverage on profitability, (3) the effect of debt to equity ratio towards profitability. The research design used is causal quantitative. The subject of this research wes The Company industrial sector metal and the like, and the object of this research were operating leverage, debt to equity ratio and profitability. The data was obtained by documentation technique, and then it’s analyzed using multiple linier regressions. The result of this research shows that (1) the variable of operating leverage and debt to equity ratio had positive significant effect to the profitability, (2) the variable of operating leverage had positive significant effect to the profitability, (3) the variable of debt to equity ratio had positive significant effect to the profitability.
keyword : operating leverage, debt to equity ratio, and profitability.