Update Artikelilmiah: 8899

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Abstrak (Bhs. Indonesia)

Tujuan dari penelitian ini adalah untuk menguji pengaruh degree of financial leverage, degree of operating leverage, debt to total asset dan size baik secara simultan maupun secara parsial terhadap return on asset, return on equity dan earning per share. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2012. Teknik sampling yang digunakan adalah purposive sampling. Teknik analisis data yang digunakan adalah regresi berganda. Berdasarkan hasil penelitian yang telah dibahas, maka dapat ditarik kesimpulan sebagai berikut: secara simultan, degree of financial leverage, degree of operating leverage, debt to total asset, dan size berpengaruh signifikan terhadap ROA, ROE dan EPS. Dan secara parsial variabel yang berpengaruh signifikan terhadap ROA adalah debt to total asset dan size, variabel yang tidak berpengaruh signifikan terhadap ROA adalah degree of financial leverage dan degree of operating leverage. Variabel yang memiliki pengaruh yang signifikan terhadap ROE adalah variabel size, variabel-variabel yang tidak berpengaruh signifikan terhadap ROE adalah debt to total asset, degree of financial leverage dan degree of operating leverage. Variabel yang memiliki pengaruh yang signifikan terhadap EPS adalah variabel size, variabel-variabel yang tidak berpengaruh signifikan terhadap EPS adalah debt to total asset, degree of financial leverage dan degree of operating leverage.

Abtrak (Bhs. Inggris)

The aims of this research were to examine the effect of degree of financial leverage, degree of operating leverage, debt to total asset and size both simultaneously and partially on return on asset, return on equity and earning per share. The population of this research was the entire manufacturing companies that listed on the Indonesian Stock Exchange period of 2009-2012. Sampling technique used was purposive sampling. Techniques of data analysis used were multiple regression. Based on the results of research that had been discussed, then a conclusion can be drawn as follows: simultaneously, degree of financial leverage, degree of operating leverage, debt to total asset, and size have significant effect on ROA, ROE and EPS. And partially the variables that have significance effect on ROA are debt to total asset and size, the variables that have no significance effect on ROA are degree of financial leverage and degree of operating leverage. The variable that has significance effect on ROE is variable size, the variables that have no significance effect on ROE are debt to total asset, degree of financial leverage and degree of operating leverage. The variable that has significance effect on EPS is variable size, the variables that have no significance effect on EPS are debt to total asset, degree of financial leverage and degree of operating leverage.

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