PENGARUH OPERATING LEVERAGE TERHADAP POFITABILITAS (Pada Perusahaan Manufaktur Industri Barang Konsumsi)
Journal Title: IQTISHODUNA Jurnal Ekonomi dan Bisnis Islam - Year 2017, Vol 13, Issue 2
Abstract
The manufacturing company is an industrial company that processes raw materials into finished goods. In its operations, manufacturing companies require huge costs. Large-scale enterprise will easily obtain a loan. However, with debt financing will affect the profitability of the company. The purpose of this study was to determine the effect of operating leverage on profitability in the consumer goods industry manufacturing company. The sample used in this study were 17 out of a population of 37 companies manufacturing consumer goods industry 2011-2015. The results showed that operating leverage effect significantly positively on profitability.
Authors and Affiliations
Basir Sagena, Shofhatul Maulidiyah Hasanah
Keywords
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- EP ID EP672770
- DOI 10.18860/iq.v13i2.4486
- Views 152
- Downloads 0
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