PENGARUH FINANCIAL LEVERAGE, OPERATING LEVERAGE DAN DEBT TO EQUITY RATIO (DER) TERHADAP PROFITABILITAS PERUSAHAAN (Studi kasus Perusahaan Asuransi yang terdaftar di BEI tahun 2012-2016)

Abstract

ABSTRACT
Ratio is the ratio between the amount of funds from one account to another
account, the ratio is usually used to provide information to the analyst about how
the state of a financial statements of the company by comparing the number of
company ratios with the number of standard ratio that has been set. The benefit of
this ratio is to describe the state of the company listed on the BEI simply by
looking at the company's Earnings Per Share (EPS) report, Corporate Leverage,
and Return On Equity (ROE) of the company. Earning per share of the company
is the number of outstanding shares traded in the stock exchanges seen from the
results of the company's profit and loss analysis. If the EPS that is distributed is of
high value then the company will be more diplirik and trusted by the investors to
invest its shares in a company.
Return on Equity Analysis (ROE) is an analysis used as a measure of corporate
profitability by comparing the total liabilities with total equity owned after by the
company. ROE gives an overview of the company's ability to generate profit tax
by using its own capital owned by the company.
This study aims to determine the effect of Financial Leverage, Operating
Leverage and Debt to Equity Ratio (DER) to the profitability of the company and
the sample studied in this study is an Insurance company listed on the Stock
Exchange 2012-2016. Hypothesis test results from this study are Financial
Leverage, Operating Leverage and Debt to Equity Ratio (DER) simultaneously
significantly influence the profitability of the company.
Keywords: Influence of Financial Leverage, Operating Leverage and Debt to
Equity Ratio to Profitability of company.