Dewi, Kurniati Airlangga (2017) FINANCIAL LEVERAGE DAN KINERJA KEUANGAN: STUDI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA. Diploma thesis, Universitas Andalas.
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Abstract
ABSTRACT This study aims to determine the impact of financial leverage on financial performance. Variables that being used in this study are debt to equity ratio (DER), return on assets (ROA), return on equity (ROE), earning per share (EPS), net profit margin (NPM), and sales growth (SG). The population on this study are all manufacturing companies that listed in Indonesia Stock Exchange, period 2011-2015. The method used to determine the sample in this study is purposive sampling. On the other hand, the method used to analyze the data is panel data regression. The result of this study indicates financial leverage has impact to ROE and EPS. However financial leverage has no impact to ROA, NPM, and SG. Keywords: Financial Leverage, Financial Performance, Impact, Panel Data Regression ABSTRAK Penelitian ini bertujuan untuk menentukan pengaruh financial leverage pada kinerja keuangan. Variabel-variabel yang digunakan dalam penelitian ini adalah debt to equity ratio (DER), return on assets (ROA), return on equity (ROE), earning per share (EPS), net profit margin (NPM), and sales growth (SG). Populasi pada penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2011-2015. Metode yang digunakan dalam menentukan sampel penelitian adalah metode purposive sampling. Sedangkan metode yang digunakan dalam analisis data menggunakan metode regresi data panel. Hasil dari penelitian ini menyatakan bahwa financial leverage berpengaruh terhadap ROE dan EPS. Akan tetapi, financial leverage tidak berpengaruh terhadap ROA, NPM, dan SG. Kata Kunci : Financial Leverage, Kinerja Keuangan, Pengaruh, Regresi Data Panel
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | s1 akuntansi reguler |
| Date Deposited: | 17 Jan 2017 04:24 |
| Last Modified: | 17 Jan 2017 04:24 |
| URI: | http://scholar.unand.ac.id/id/eprint/20271 |
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