Pengaruh Financial Leverage terhadap Profitabilitas pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.30651/jms.v7i1.11460Abstract
Setiap perusahaan harus dikelola secara baik agar dapat bersaing dan tetap berdiri mengikuti arus zaman yang semakin hari semakin maju. Untuk itu, dalam menjalankan perusahaan banyak faktor yang harus diperhatikan terutama dalam hal pendanaan. Pemenuhan dana yang dibutuhkan suatu perusahaan dapat berasal dari sumber internal yang meliputi modal dan dari sumber eksternal yang meliputi hutang. Penelitian ini bertujuan untuk untuk mengetahui pengaruh Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return On Asset baik secara parsial maupun secara simultan pada Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2012-2018. Sampel penelitian ini adalah laporan keuangan perusahaan yang terdapat di Bursa Efek Indonesia dengan mengambil 5 perusahaan dengan teknik purposive sampling. Teknik analisis yang digunakan yaitu uji statistik deskriptif, uji normalitas, uji asumsi klasik, uji pemilihan model, uji regresi linier berganda, dan uji hipotesis dengan menggunakan Software Eviews 9. Hasil penelitian ini yaitu tidak terdapat terdapat pengaruh Debt to Asset Ratio terhadap Return On Asset pada perusahaan sektor industri barang konsumsi periode 2012-2018, tidak terdapat pengaruh Debt to Equity Ratio terhadap Return On Asset pada perusahaan sektor industri barang konsumsi periode 2012-2018, dan terdapat pengaruh Debt to Asset Ratio dan Debt to Equity Ratio secara simultan terhadap Return On Asset pada perusahaan sektor industri barang konsumsi periode 2012-2018.
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