PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN

  • Merry Merry
  • Amelia Setiawan Universitas Katolik Parahyangan
  • Galih Putranto STIE Mulia Singkawang
Keywords: Operating Leverage, Financial Leverage, Profitability

Abstract

The purpose of this research is to determine the effect of operating leverage and financial leverage on profitability both partially and simultaneously. The population used in this research consists of 47 banking companies listed on the Indonesia Stock Exchange (IDX) until the year 2022. Sampling was done using purposive sampling technique and obtained a sample of 16 banking companies. The method used to analyze the data in this research is panel data regression analysis. The results of this research indicate that simultaneously, operating leverage (DOL) and financial leverage (DFL) have an effect on profitability (ROE). Partially, operating leverage (DOL) has a positive effect on profitability (ROE), while financial leverage (DFL) cannot be statistically proven to have an effect at a 95% confidence level.

Published
2023-09-11
How to Cite
Merry, M., Amelia Setiawan, & Galih Putranto. (2023). PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN. Fintech, 3(2), 163-178. Retrieved from https://jurnal.stiemulia-singkawang.ac.id/index.php/fintech/article/view/107
Issue
Vol. 3 No. 2 (2023): FINTECH
Section
Articles