PENGARUH FINANCIAL LEVERAGE DAN OPERATING LEVERAGE TERHADAP EARNINGS PER SHARE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Laeli, Rifqi (2019) PENGARUH FINANCIAL LEVERAGE DAN OPERATING LEVERAGE TERHADAP EARNINGS PER SHARE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Leverage dan Operating Leverage secara simultan terhadap Earning Per Share pada perusahaan sektor properti dan Real Estate yang terdaftar di BEI, secara parsial dan simultan. Penelitian yang dilakukan penulis termasuk dalam kategori penelitian asosisatif kausal dengan metode korelasional. Populasi dalam penelitian ini adalah 48 perusahaan sub sektor property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2017, sedangkan sampel dalam penelitian ini sebanyak 32 perusahaan yang ditentukan dengan teknik purposive sampling. Analisis data yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis dengan menggunakan program SPSS versi 25.0. Hasil penelitian menunjukkan 1) Financial Leverage tidak berpengaruh positif terhadap Earning per Share, yang berarti peningkatan Financial Leverage tidak berdampak signifikan pada peningkatan Earning per Share, 2) Operating Leverage berpengaruh positif terhadap Earning per Share, yang berarti peningkatan Operating Leverage berdampak signifikan pada peningkatan Earning per Share, 3) Financial Leverage dan Operating Leverage secara simultan berpengaruh signifikan terhadap Earning per Share, yang berarti perubahan Financial Leverage dan Operating Leverage secara bersama-sama, berdampak signifikan pada peningkatan dan penurunan Earning per Share. Kata kunci : Financial Leverage, Operating Leverage, Earnings per Share ABSTRACT This study aims to determine the effect of Financial Leverage and Operating Leverage simultaneously on Earning Per Share in property and Real Estate companies listed on the IDX, partially and simultaneously. Research conducted by the author is included in the category of causal associative research with the correlational method. The population in this study were 48 property & real estate sub-sector companies listed on the Indonesia Stock Exchange in 2015-2017, while the samples in this study were 32 companies that were determined by purposive sampling technique. Analysis of the data used is descriptive statistical analysis, the classic assumption test, multiple linear regression analysis and hypothesis testing using the SPSS program version 25.0. The results showed 1) Financial Leverage does not have a positive effect on Earning per Share, which means an increase in Financial Leverage does not have a significant impact on increasing Earning per Share, 2) Operating Leverage has a positive effect on Earning per Share, which means an increase in Operating Leverage has a significant impact on increasing Earning per Share, 3) Financial Leverage and Operating Leverage simultaneously have a significant effect on Earning per Share, which means that changes in Financial Leverage and Operating Leverage together, have a significant impact on increasing and decreasing Earning per Share. Keywords : Financial Leverage, Operating Leverage, Earnings per Share

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Nurul, Florien UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Akuntansi Keuangan
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	05 Oct 2021 07:09
Last Modified:	05 Oct 2021 07:09
URI:	http://repository.stei.ac.id/id/eprint/5402

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