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Journal articles on the topic 'Dan leverage'

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Published: 4 June 2025

Last updated: 1 August 2025

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1

Putra, Riandana, and Juliana Kadang. "PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP PROFITABILITAS." Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) 6, no. 2 (2020): 096–102. http://dx.doi.org/10.22487/jimut.v6i2.224.

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Penelitian ini bertujuan untuk mengetahui pengaruh operating leverage dan financial leverage terhadap profitabilitas. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dengan populasi sebesar 18 perusahaan makanan dan minuman. Sampel dalam penelitian ini ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh jumlah sampel sebesar 10 perusahaan yang diobservasi selama lima tahun, yaitu tahun 2014-2018. Hasil dari penelitian ini menunjukkan bahwa secara simultan operating leverage yang diproyeksikan dengan degree of o

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Titisari, Kartika Hendra, and Rina Anisa Agustin. "Leverage, Profitabilitas, Opini Audit, dan Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Pelaporan Keuangan." Jurnal Analisis Bisnis Ekonomi 15, no. 2 (2017): 106–16. http://dx.doi.org/10.31603/bisnisekonomi.v15i2.1836.

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Tujuan penelitian ini adalah untuk mengetahui pengaruh debt to equity ratio (leverange),profi tabilitas, opini audit dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuanganperusahaan. Penelitian dengan sampel 34 perusahaan manufaktur sector industry dasar dan kimia tahun2014. Teknik analisis data dengan menggunakan regresi berganda. Hasil penelitian menunjukkan leverage(debt to equity ratio), profi tabilitas, dan ukuran perusahaan tidak berpengaruh terhadap ketepatan waktupelaporan keuangan perusahaan. Sedangkan leverage (DER) berpengaruh terhadap ketepatan waktupelaporan keuangan pe

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Merisa Oktaria, Rinto Alexandro, Windy Utami Putri, et al. "Analisis Leverage dan Pertumbuhan Perusahaan." Journal Pendidikan Ilmu Pengetahuan Sosial 14, no. 1 (2022): 128–35. http://dx.doi.org/10.37304/jpips.v14i1.4741.

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The increasingly fierce competition in the business world, requires companies including banks to develop strategies in running their business. This strategy aims to create competitive advantage, growth and development of the company. This also happens in the banking world, therefore the author wishes to analyze Leverage and Company Growth at PT. Bank Rakyat Indonesia Persero, Tbk. This research is a type of descriptive research, the object of this research is the financial statements of PT. Bank Rakyat Indonesia (Persero), Tbk in 2014-2018 and this study uses quantitative and qualitative data

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Viola Desri Alisha and Febryandhie Ananda. "Leverage, Profitabilitas dan Peringkat Obligasi." Student Scientific Creativity Journal 1, no. 3 (2023): 242–56. http://dx.doi.org/10.55606/sscj-amik.v1i3.1420.

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Bond ratings are character symbols given by rating agencies to indicate the risk of a bond. This study aims to determine the effect of Leverage using debt to equity ratio (DER) calculations, Profitability using Return on Assets (ROA) calculations on Bond Ratings using calculations according to Bond Rating Interpretations in Financial Services Companies in the Banking Sector at PT. Pefindo for the 2017 – 2021 period used a purposive sampling technique to obtain 6 companies in a period of 5 years so that 30 samples were observed. The data analysis method used in this study is the panel data regr

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Sandika, Eugenius Flaviano, Ratih Kusumawardhani, and Risal Rinofah. "PENGARU ARUS KAS PENDANAAN DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE PERIODE 2019-2022 YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) 4, no. 2 (2023): 177–87. http://dx.doi.org/10.33476/jobs.v4i2.4159.

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Tujuan penelitian ini adalah untuk mengetahui pengaruh arus kas pendanaan dan levergae terhadap financial distress,serta untuk mengetahui apakah profitabilitas mampu memoderasi pengaruh arus kas pendanaan dan leverage terhadap financial distress.Sampel pada penelitian ini menggunakan teknik purposive sampling pada perusahaan properti dan real estate yaang terdaftar di Bursa Efek Indonesia periode 2019-2022.Ada 13 perusahaaan yang dijadikan sampel pada penelitian ini.Penelitian ini menggunakan pendekatan kuantitatif.Metode analisis data menggunakan uji koefesien determinasi (R2),analisis Modera

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Syaifullah, As'ad. "Analisis pengaruh financial leverage dan operating leverage terhadap stock return." INOVASI 14, no. 2 (2018): 53. http://dx.doi.org/10.29264/jinv.v14i2.1928.

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This study aimed to examine the effect of financial leverage and operating leverage on stock return. The population of this study were 135 industrial manufacturing company listed on the Indonesia Stock Exchange (IDX) with a sample of 11 companies during the years 2011-2015. This study used purposive sampling method. The data analysis technique used in this study is multiple regression analysis. The results of this study concluded that concludes that the financial leverage and operating leverage no significant effect on stock return. While partially operating leverage effect on stock return, bu

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Yati Kurniati and Nurul Huda. "Pengaruh Financial Leverage, Operating Leverage dan Combination Leverage (DCL) Terhadap Earning Per Share (EPS) Pada PT. Mayora Indah Tbk." JOURNAL SCIENTIFIC OF MANDALIKA (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 3, no. 8 (2022): 14–22. http://dx.doi.org/10.36312/10.36312/vol3iss8pp14-22.

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Penelitian ini bertujuan untuk mengetahui pengaruh Financial Leverage terhadap EPS, mengetahui pengaruh Operating Leverage terhadap EPS, mengetahui pengaruh Combination Leverage terhadap EPS dan mengetahui pengaruh Financial Leverage, Operating Leverage dan Combination Leverage terhadap EPS. PT. Mayora Indah Tbk bergerak pada bidang pengolahan makanan dan minuman PT. Mayora Indah Tbk. Dan didirikan pada tahun 1997.Dalam mengembangkan usahanya dengan tuntutan persaingan yg semakin meningkat, perusahaan terus mengembangkan strategi dan melakukan pengelolaan keuangan yang tepat sehingga perusahaa

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Adi, Yohana Epifani Kartika, and Metta Kusumaningtyas. "CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT." JURNAL AKUNTANSI DAN AUDITING 17, no. 1 (2021): 26–55. http://dx.doi.org/10.14710/jaa.17.1.26-55.

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Investors always use various information to get maximum profit in investing activities. This study aims to examine the effect of corporate governance, firm size and leverage on real earnings management. Corporate governance is proxied by institutional ownership, the proportion of the independent board of commissioners, and the number of audit committee meetings. The sample of this research is 90 consumer goods industry companies listed on the Indonesia Stock Exchange, which were selected using a purposive sampling method during the 2014-2018 research period. The analysis technique used is mult

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Henny, Henny. "PENGARUH PUBLIC OWNERSHIP DAN GROWTH OPPORTUNITY TERHADAP LEVERAGE DAN FUTURE EARNINGS RESPONSE COEFFICIENT." Jurnal Muara Ilmu Ekonomi dan Bisnis 1, no. 1 (2017): 135. http://dx.doi.org/10.24912/jmieb.v1i1.416.

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The purpose of the study to obtain empirical evidence regarding (1) The direct effect to Future Earnings Response Coefficient: (a) Public Ownership positive effect on Future Earnings Response Coefficient, (b) Growth Opportunity positive effect on Future Earnings Response Coefficient, (c) Leverage negatively affect Future Earnings Response Coefficient. (2) The indirect effect to Future Earnings Response Coefficient, through Leverage: (a) Public ownership through a leverage effect on Future Earnings Response Coefficient, (b) Growth Opportunity through a leverage effect on Future Earnings Respons

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Christian, Jogi, Yayat Supriyatna, and Umar Faruk. "Pengaruh Leverage Keuangan Terhadap Profitabilitas Pada Perusahaan Sub-Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 6, no. 2 (2018): 99. http://dx.doi.org/10.17509/jpak.v6i2.15919.

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Abstract.This study aims to describe the financial leverage and profitability of the company and how the influence of financial leveraege on profitability in the telecommunications sub-sector companies listed on the Indonesia Stock Exchange. With survey research through descriptive and verification methods, the research sample was 4 telecommunications companies in the period 2007-2016. The sampling technique uses Purposive Sampling, while the analysis technique uses simple linear regression using the help of EViews software 9. Based on the descriptive analysis of financial leverage from year t

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Sutanto, Chrisdian. "LITERATURE REVIEW: PENGARUH INFLASI DAN LEVERAGE TERHADAP PROFITABILITAS DAN RETURN SAHAM." Jurnal Ilmu Manajemen Terapan 2, no. 5 (2021): 589–603. http://dx.doi.org/10.31933/jimt.v2i5.567.

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Pasar modal mempunyai peran penting untuk menunjang perekonomian, dikarenakan pasar modal bisa menghubungkan pihak yang membutuhkan dana dengan pihak yang memiliki kelebihan dana. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh dari inflasi dan Leverage terhadap Profitabilitas dan Return Saham dan untuk mengetahui kemampuan Profitabilitas dalam memediasi pengaruh inflasi dan Leverage terhadap Return saham. Penelitian ini merupakan penelitian studi kepustakaan dimana data diperoleh dari berbagai sumber pustaka terpercaya seperti Google Scholar, Science Direct, Springer, dan la

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Rice, Rice. "Manajemen Laba Akrual dan Nilai Perusahaan dari Sisi Keuangan dan Non Keuangan." Jurnal Wira Ekonomi Mikroskil 6, no. 2 (2017): 123–40. http://dx.doi.org/10.55601/jwem.v6i2.333.

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Penelitian ini bertujuan untuk mengetahui dan menganalisis earning power, leverage, kepemilikan institusional dan ukuran perusahaan terhadap manajemen laba dan nilai perusahaan. Variabel dependen yang digunakan adalah manajemen laba dan nilai perusahaan. Variabel independen adalah earning power, leverage, kepemilikan institusional, dan ukuran perusahaan. Penelitian ini dilakukan pada perusahaan yang masuk dalam indeks Kompas100 yang terdaftar di Bursa Efek Indonesia untuk periode 2008-2012. Dengan teknik purposive sampling, diperoleh sebanyak 27 sampel perusahaan. Metode pengujian data yang di

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Sibarani, Novia, and Eri Bukhari. "Pengaruh Financial Leverage Dan Operating Leverage Terhadap Rentabilitas PT Kalbe Farma, Tbk." Jurnal Kajian Ilmiah 20, no. 1 (2020): 29–42. http://dx.doi.org/10.31599/jki.v20i1.68.

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This study aims to determine the effect of Financial Leverage and Operating Leverage partially and simultaneously on the Profitability of PT. Kalbe Farma, Tbk. The data used is the Financial Report for the period 2002 to 2018. The data analysis technique used is the Multiple Linear Regression Analysis. Based on the results of the analysis show that partially Financial Leverage does not significantly influence Rentability, while the Operating Leverage partially has a significant effect on Rentability. Simultaneously Financial Leverage and Operating Leverage have a significant effect on Rentabil

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Petrus, Kaihatu Bryan, and Christine Novita Dewi. "LEVERAGE DAN OPINI AUDIT GOING CONCERN." Jurnal Riset Akuntansi dan Keuangan 12, no. 2 (2016): 157. http://dx.doi.org/10.21460/jrak.2016.122.236.

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The purpose of this research is to examine and analyse the impact of leverage towards acceptance ofaudit opinion going concern. Population of this research is manufacturing company listing inIndonesia Stock Exchange (BEI) during 2004-2013. From total 125 manufacturing companies, thereare only 31 companies that fulfill criteria of research sample. This research is using audited financialreport to determine whether company received going concern opinion or not. The result shows thatleverage has significantly positive impact to audit report-going concern. The increase of debt toequity ratio, the

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15

Andriani, Ratih, and Rita Yunita Resmi. "LEVERAGE DAN LIKUIDITAS DALAM MEMPENGARUHI PROFITABILITAS." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 4, no. 3 (2023): 380–87. http://dx.doi.org/10.31949/jaksi.v4i3.11853.

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Tujuan penelitian untuk mengevaluasi dampak leverage dalam profitabilitas, dampak likuiditas dalam profitablitas yang dijalankan di perusahaan otomotif kompenen industri yang masuk Bursa Efek Indonesia. Penelitian ini memanfaatkan metode kuantitatif dengan mempergunakan data sekunder dari pelaporan keuangan Perusahaan sektor otomotif serta industri komponen lain yang ada pada BEI. Dengan 14 perusahaan dalam populasi dan 5 perusahaan sebagai sample. Metode pengambilan sample yang dipergunakan pada studi ini yakni purposive sampling. Metode analisis data melibatkan penerapan Analisis Regresi Lin

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Nunuk Tri Utami and Febryandhie Ananda. "Profitabilitas, Financial Leverage Dan Perataan Laba." Akuntansi 2, no. 2 (2023): 110–23. http://dx.doi.org/10.55606/akuntansi.v2i2.243.

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Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using seco

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Wijaya, Odith Laxmana, and Komang Ayu Krisnadewi. "Pertumbuhan Penjualan, Leverage dan Kebijakan Dividen." E-Jurnal Akuntansi 32, no. 11 (2022): 3400. http://dx.doi.org/10.24843/eja.2022.v32.i11.p15.

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The aim of this research is to empirically examine the effect of sales growth and leverage on dividend policy. The quantitative approach was chosen in this research by using data from the coal industry listed on the Indonesia Stock Exchange. Financial data from 23 coal companies were analyzed using multiple linear regression analysis. As expected, this research results reveal that sales growth has a significant negative effect on dividend policy. The results of this study indicate that dividends are paid after the issuer has completed its investment expenditures related to efforts to increase

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Wahyu Setiyowati, Supami, and Susmita Dian Indiraswari. "Leverage dan pertumbuhan aset terhadap profitabilitas dan nilai perusahaan." Jurnal Riset Pendidikan Ekonomi 9, no. 1 (2024): 23–30. https://doi.org/10.21067/jrpe.v9i1.9021.

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This study aims to ascertain how leverage and the expansion of a company's asset base affect profitability and value. Food and beverage companies that are listed on the Indonesia Stock Exchange are the research's target audience. The time frame for the research is 2020â€“2022. Proportional sampling is the method used for sampling. There are forty companies in the sample. Smart PLS is what we utilize to analyze data. Empirical evidence indicates that a company's value is positively impacted by both growth and leverage. Debt and business expansion have little bearing on profitability. According

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Setiyowati, Supami Wahyu, Jamal Abdul Naser, and Rini Astuti. "Leverage dan growth opportunity mempengaruhi nilai perusahaan melalui profitabilitas." Jurnal Ekonomi Modernisasi 16, no. 1 (2020): 31–40. http://dx.doi.org/10.21067/jem.v16i1.4513.

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Companys value is a reflectiond or good name of company. The company value means a lot to investors and potential investors. This researcsh aims to examined the effect of leverage and growth opportunityd on corporate value through profitability. In this studys, the populations of consumer goods companies listesd on the Indonesia Stock Exchange in the 2015-2017 period is used. This study used 15 companies as samples. Data processing techniques using path analysis. The results of the leverage study have a negative effect on profitability. A high amount of debt reduces profits. Growth opportunity

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Hidayat, Lukman, and Dita Desury. "ANALISIS LEVERAGE TERHADAP KEMAMPULABAAN DAN NILAI PERUSAHAAN." Jurnal Ilmiah Manajemen Kesatuan 3, no. 2 (2015): 105–11. http://dx.doi.org/10.37641/jimkes.v3i2.822.

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Leverage is the use of sources of equity funds (equity) or in other words the company uses debt as a result of the use of the debt which will appear as fixed costs borne by the company and profitability is an indicator of how well a company generate profits or gains, while the value of the company refers to the level of confidence society to a company. The purpose of this study was to determine the influence and leverage relationships (X) to profitability (Y1) and Value (Y2) which is engaged in coal mining, namely PT Tambang Bukit Asam Tbk, PT Bumi Resources, Tbk, and PT ATPK Resources, Tbk th

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Welly, Yerisma, Elly Susanti, Khairul Azwar, and Ernest Grace. "LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SERTA UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERAT PADA PERUSAHAAN MAKANAN DAN MINUMAN." FINANCIAL: JURNAL AKUNTANSI 5, no. 2 (2019): 1–10. http://dx.doi.org/10.37403/financial.v5i2.115.

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Tujuan penelitian ini untuk mengetahui gambaran leverage, profitabilitas, ukuran perusahaan dan nilai perusahaan, pengaruh leverage dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial serta kemampuan ukuran perusahaan dalam memoderasi hubungan leverage dan profitabilitas dengan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2013-2017. Populasi dalam penelitian ini sebanyak 18 perusahaan dan kriteria pengambilan sampel menggunakan purposive sampling sehingga sampel dalam penelitian ini sebanyak 6 perusahaan. Desain penelitian yang

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Nadhilah, Farhana, Hidajat Sofyan Widjaja, and Reny Fitriana Kaban. "Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan." Gorontalo Accounting Journal 5, no. 2 (2022): 174. http://dx.doi.org/10.32662/gaj.v5i2.2165.

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This research aims analyze the significance of the effect of profitability and leverage on firm value. This research methods uses descriptive and quantitative. Analysis of the data well-used data panel regression. The results found that profitability have a significant effect on firm value. While the leverage variabel shows a significant effect to firm value. This is related to firm values. Property and real estate company is expected to consistently ameliorate the performance in order to improve profitability and leverage on firm value. Higher profitability and leverage, the higher firm value

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Carla Kurnia, Mela, Sri Mulyani, and Didik Riyanto. "Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak." Jurnal Minfo Polgan 12, no. 2 (2023): 2158–63. http://dx.doi.org/10.33395/jmp.v12i2.13184.

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Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas terhadap agresifitas pajak, pengaruh leverage terhadap agresifitas pajak, pengaruh likuiditas dan leverage secara bersama-sama terhadap agresifitas pajak pada Perusahaan Pertambangan Batu bara yang terdafar di BEI tahun 2019-2021. Penelitian ini menggunakan metode dekriptif kuantitatif dengan teknik pengumpulan data sekunder melalui penyebaran kuesioner,dan data pustaka. Dalam penelitian ini pengambilan sampel digunakan dengan metode purposive sampling pada perusahaan batu bara yang terdaftar di BEI tahun 2019-2021, dan mengguna

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Herlina, Leni, and Ardi Hidayat. "PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN." National Conference on Applied Business, Education, & Technology (NCABET) 1, no. 1 (2021): 493–507. http://dx.doi.org/10.46306/ncabet.v1i1.25.

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The company has a goal to prosper the shareholders through increasing the value of the company which can describe the state of the company. The purpose of this study is to determine whether the level of profitability, leverage and company growth an effect on the value of the company in service companies the construction and building sub sector listed on the Stock Exchange Indonesia for the period of 2014-2020. The research method used is quantitative. The population used is the construction and building sub sector companies on the Indonesia Stock Exchange totaling 20 companies with a total of

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Puspitasari, Ni Made Dwi, G. Oka Warmana, and Ni Putu Yeni Astiti. "Pengaruh Degree of Financial Leverage dan Degree of Operating Leverage Terhadap Profitabilitas." WIDYA MANAJEMEN 2, no. 1 (2020): 28–35. http://dx.doi.org/10.32795/widyamanajemen.v2i1.547.

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Leverage is the use of assets and sources of funds that incur fixed costs, which aim to increase the potential returns of shareholders. This study aims to determine the effect of degree of financial leverage and degree of operating leverage on profitability. The sample of this study was 19 transportation companies listed on the Indonesia Stock Exchange in 2015-2017. The data is analyzed by multiple linear regression. The test results show that: 1) Financial Leverage has a negative and significant effect on profitability; 2) Operating Leverage has a positive and significant effect on profitabil

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Burhanudin and Kodriyah. "Pengaruh Profitabilitas Dan Leverage Terhadap Agresivitas Pajak." Jurnal Akuntansi Manajemen (JAKMEN) 2, no. 1 (2023): 30–49. http://dx.doi.org/10.30656/jakmen.v2i1.6926.

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Penelitian ini bertujuan untuk mengetahui apakah Profitabilitas berpengaruh signifikan terhadap Agresivitas Pajak Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI), Desain penelitian yang digunakan dalam penelitian ini adalah desain penelitian kausalitas yaitu digunakan untuk membuktikan hubungan antara sebab daan akibat dari beberapa variable. populasi yang digunakan dalam penelitian ini adalah data keuangan tahunan. Dalam penentuan sampel yang akan digunakan penelitian ini, peneliti menggunakan teknik non probability sampling. Profitabilitas be

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Putri, Meyna Ananda, and Eindye Taufiq. "PENGARUH TAX AVOIDANCE, PROFITABILITAS DAN LAVERAGE TERHADAP NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA." JAZ:Jurnal Akuntansi Unihaz 5, no. 2 (2022): 210. http://dx.doi.org/10.32663/jaz.v5i2.2894.

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Abstrak  Penelitian bertujuan untuk mengetahui pengaruh tax avoidance, profitabilitas dan leverage terhadap nilai perusahaan. Populasi yang digunakan pada penelitian ini yaitu seluruh perusahaan sektor properti dan real estate yang tercatat di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa terdapat pengaruh negatif namun tidak signifikan antara tax avoidance terhadap nilai perusahaan. Sementara itu profitabilitas dan leverage menunjukan pengaruh positif signifikan terhadap nilai perusahaan. Hasil penelitian menyarankan agar para investor memperhatikan tingkat tax avoidance, prof

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Maharani, Aisyah, and Christina Dwi Astuti. "Pengaruh Pengungkapan EGS, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 10366–80. http://dx.doi.org/10.31539/costing.v7i4.9113.

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Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan ESG, financial leverage, operating leverage terhadap risiko sistematis. Penelitian ini menggunakan motode kuantitatif. Data yang digunakan berupa esg score dan laporan keuangan yang terdapat di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di indeks ESGL periode kuartal 1 2021 sampai kuartal 1 2023. Sampel dipilih menggunakan purposive sampling. Total perusahaan yang menjadi sampel penelitian adalah 46 perusahaan dengan periode analisis 9 kuartal, sehingga diperoleh 197 data. A

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Agusria, Lesi, and Marselly Priciliya Ningrum. "Likuiditas Dan Leverage Terhadap Profitabilitas Pada Perusahaan Subsektor Makanan dan Minuman Bursa Efek Indonesia." Jurnal Bisnis, Manajemen, dan Ekonomi 2, no. 3 (2021): 106–18. http://dx.doi.org/10.47747/jbme.v2i3.453.

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Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan leverage terhadap profitabilitas pada perusahaan subsektor makanan dan minuman Bursa Efek Indonesia. Rumusan masalah dalam penelitian ini adalah apakah terdapat pengaruh likuiditas dan leverage terhadap profitabilitas pada perusahaan Subsektor makanan dan minuman di Bursa Efek Indonesia. Populasi pada penelitian ini yaitu perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Sampel pada penelitian berjumlah 12 perusahaan yang diambil menggunakan metode purposive sampling. Hasil penelitian pada

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Wivita, Krista Mahla, and Hendra Wiyanto. "Pengaruh Profitabilitas, Kebijakan Dividen dan Leverage terhadap Nilai Perusahaan Manufaktur pada Sektor Dasar dan Kimia." Jurnal Manajerial Dan Kewirausahaan 4, no. 4 (2022): 1008–17. http://dx.doi.org/10.24912/jmk.v4i4.20564.

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Tujuan dari penelitian ini adalah untuk mengetahui apakah 1) profitabilitas dapat mempengaruhi nilai perusahaan 2) kebijakan dividen dapat mempengaruhi nilai perusahaan 3) leverage dapat mempengaruhi nilai perusahaan 4) serta apakah profitabilitas, kebijakan dividen dan leverage dapat mempengaruhi nilai perusahaan. Observasi penelitian berjumlah 140 perusahaan dari sampel sebanyak 28 perusahaan manufaktur pada sektor dasar dan kimia yang terdaftar di bursa efek indonesia pada tahun 2016-2020 dengan menggunakan teknik purposive sampling. Metode yang digunakan dalam penelitian ini berupa analisi

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Utami, Dwi, Chasan Azari, and Yanda Bara. "PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN." Aplikasi Administrasi: Media Analisa Masalah Administrasi 23, no. 2 (2022): 1. http://dx.doi.org/10.30649/aamama.v23i2.132.

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A good corporate governance and financial leverage are necessary for a company. This study aims to determine the influence of good corporate governance and leverage towards the financial performance of food and beverage companies listed on the IDX (Indonesia Stock Exchange) in period (2013-2017). The supporting variable includes good corporate governance determined by the board of commissioner, the independent commissioner, the audit committee, and the managerial ownership, leverage through the DAR (Debt-Asset Ratio), and financial performances determined by ROA (Return on Assets). The study a

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Wiyarna, I. Nyoman Adi, and I. Putu Sudana. "Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure." E-Jurnal Akuntansi 29, no. 1 (2019): 292. http://dx.doi.org/10.24843/eja.2019.v29.i01.p19.

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This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. Th

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Huatauruk, Rapat Piter Sony, Rika Surianto Zalukhu, and Daniel Colyn. "Pengaruh Leverage Dan Likuiditas Terhadap Nilai Perusahaan." Accounting Progress 2, no. 2 (2024): 90–99. http://dx.doi.org/10.70021/ap.v2i2.107.

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This study aims to analyze the effect of leverage and liquidity on firm value. The dependent variable of the research is firm value (PBV), while the independent variables of the research are leverage (DAR) and liquidity (current ratio). The research was conducted among companies in the trading, services, and investment industries listed on the Indonesia Stock Exchange (IDX) in 2018. The research population was 145 companies. The research sample consisted of 104 companies. The sampling technique used was purposive sampling technique. This study uses secondary data. The data was analyzed using m

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Murwaningsari, Etty. "PENGARUH KESEMPATAN PERTUMBUHAN DAN INVESTASI JANGKA PANJANG TERHADAP LEVERAGE DAN FUTURE EARNINGS RESPONSE COEFFICIENT." Media Riset Bisnis & Manajemen 13, no. 1 (2013): 1–19. http://dx.doi.org/10.25105/mrbm.v13i1.1121.

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The objectives of this research are to analyze direct effects of growth opportunity and long term investment towards future earnings response coefficient, as well as their indirect effects towards future earnings response coefficient through leverage as intervening variable. This research used secondary data from manufacturing companies listed in Indonesia Stock Exchange (IDX) between 2002-2011. Number of samplesused in this research are 111 companies. Method used in this researchis Structure Equation Model (SEM) processed using AMOS 6. Results from this research demonstrated that growth oppor

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Damas Adi Permana, Nasrullah Dali, and Suprapti. "PENGARUH STRUKTUR MODAL DAN LEVERAGE TERHADAP PROFITABILITAS." SIGMA: Journal of Economic and Business 4, no. 1 (2021): 32–47. http://dx.doi.org/10.60009/sigmajeb.v4i1.80.

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Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh struktur modal dan leverage terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian menunjukkan bahwa : (1) Struktur modal dan leverage secara simultan berpengaruh positif signifikan terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, (2) Struktur modal secara parsial berpengaruh positif signifikan terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, dan (3) Leverage secara parsial berpengaruh negative

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Asiah, Dede Aas, Titing Suharti, and Supramono Supramono. "Financial Leverage Terhadap Rentabilitas Ekonomi." Inovator 8, no. 1 (2019): 18. http://dx.doi.org/10.32832/inovator.v8i1.1840.

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<p><em>Financial Leverage</em> dapat diartikan sejauh mana strategi pendanaan melalui utang untuk digunakan investasi dalam meningkatkan produksi, dan menghasilkan kemampuan laba yang mampu menutup biaya bunga dan pajak pendapatan. Rentabilitas Ekonomi ialah perbandingan antara laba usaha dan modal sendiri dan modal asing yang dipergunakan untuk menghasilkan laba tersebut dan dinyatakan dalam presentase. Berdasarkan tujuan peneliti untuk melihat pengaruh <em>Financial Leverage</em> terhadap Rentabilitas ekonomi yang terjadi pada perusahaan manu faktur sub sektor s

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Pramesti, Dyah Sisca Putri. "Pengaruh leverage dan profitabilitas terhadap peringkat obligasi." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 10 (2022): 4266–73. http://dx.doi.org/10.32670/fairvalue.v4i10.1658.

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The goal of this study is to ascertain how partial leverage has an impact on bond ratings, between 2016- 2019, the influence of profitability on bond ratings, as well as the simultaneous effect of leverage and profitability on bond ratings in the property, real estate, and construction industries listed on the Indonesian stock exchange. Leverage is measured using debt-to-equity ratio proxies, and profitability is measured using return on assets as an independent variable, while bond ratings are measured using ratings from the rating agency PT. PEFINDO as a dependent variable. All companies in

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Yunus, Muhammad. "Pengaruh Leverage Operasi Dan Leverage Keuangan Terhadap Laba Per Lembar Saham Pada Perusahaan Go Public." Tangible Journal 5, no. 1 (2020): 71–86. http://dx.doi.org/10.47221/tangible.v5i1.112.

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Penelitian ini bertujuan untuk mengetahui pengaruh variabel Leverage Operasi dan Leverage Keuangan secara parsial dan simultan terhadap laba per lembar saham. Data yang digunakan dalam penelitian adalah data sekunder yang diperoleh dari BEI yaitu laporan keuangan dari tahun 2015-2018. Populasi dalam penelitian ini adalah seluruh laporan keuangan perusahaan Go Public Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia yang sejumlah 26 perusahaan. Teknik pemilihan sampel menggunakan metode purposive sampling dan diperoleh 13 perusahaan. Teknik analisis data yang digunakan adala

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Yunus, Muhammad. "Pengaruh Leverage Operasi Dan Leverage Keuangan Terhadap Laba Per Lembar Saham Pada Perusahaan Go Public." Tangible Journal 5, no. 1 (2020): 71–86. https://doi.org/10.53654/tangible.v5i1.112.

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Penelitian ini bertujuan untuk mengetahui pengaruh variabel Leverage Operasi dan Leverage Keuangan secara parsial dan simultan terhadap laba per lembar saham. Data yang digunakan dalam penelitian adalah data sekunder yang diperoleh dari BEI yaitu laporan keuangan dari tahun 2015-2018. Populasi dalam penelitian ini adalah seluruh laporan keuangan perusahaan Go Public Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia yang sejumlah 26 perusahaan. Teknik pemilihan sampel menggunakan metode purposive sampling dan diperoleh 13 perusahaan. Teknik analisis data yang digunakan adala

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Mahendra, Muhammad Andhika, and Endah Susilowati. "Capital Expenditure dan Leverage terhadap Kinerja Keuangan." Journal of Management and Bussines (JOMB) 4, no. 2 (2022): 920–29. http://dx.doi.org/10.31539/jomb.v4i2.4718.

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This study aims to analyze the effect of capital expenditure and leverage on financial performance. This study applies quantitative research methods and multiple linear regression analysis as the data analysis technique. This study has 84 research samples with research objects in the oil and gas and mineral and coal sub-sector companies listed on the IDX in 2018-2020. The results of the study show that capital expenditure and leverage factors can significantly influence the financial performance of oil and gas and mineral and coal sub-sector companies listed on the IDX in 2018-2020. In conclus

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Surbakti, Manuel Aristo, and Nanda Ayu Wijayanti. "Kinerja, Size, Leverage, dan Pertumbuhan Perusahaan dan Pengungkapan Corporate Social Responsibility Perusahaan Non Keuangan." E-Jurnal Akuntansi 32, no. 7 (2022): 1714. http://dx.doi.org/10.24843/eja.2022.v32.i07.p04.

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This study aims to determine the effect of company performance, company size, leverage, and company growth on the level of CSR disclosure in non-financial companies listed on the IDX for the period 2016 to 2020. Sampling using purposive sampling, obtained 1,940 research observations. The data analysis technique used panel data regression. The results of the study explain that the company's performance has no effect on CSR. The results also explain that firm size, leverage, and firm growth have an effect on the level of CSR disclosure. These results explain that the level of corporate CSR discl

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Sugianto, Cicilia Ananda, and Faradila Meirisa. "Pengaruh Leverage dan Ukuran Perusahaan Terhadap Profitabilitas." MDP Student Conference 2, no. 2 (2023): 197–204. http://dx.doi.org/10.35957/mdp-sc.v2i2.4386.

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Penelitian ini bertujuan untuk mengetahui pengaruh Leverage yang diproyeksikan oleh Debt to Equity Ratio dan Ukuran Perusahaan Terhadap Profitabilitas yang diproyeksikan oleh Return on Assets Sektor Perdagangan yang Terdaftar di BEI Periode 2017-2021.Populasi Penelitian berjumlah 193 perusahaan. Sample penelitian yang digunakan berjumlah 99 perusahaan menggunakan metode Purposive Sampling.Teknik Analisis Data menggunakan Uji asumsi klasik, Regresi Linear Berganda dan Uji Hipotesis untuk mengukur pengaruh variabel independen terhadap dependen data diolah menggunakan aplikasi SPSS 25. Hasil Pene

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Muliana, Sitti, and Supryadi Supryadi. "PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE." Patria Artha Journal of Accounting & Financial Reporting 7, no. 1 (2023): 1–14. http://dx.doi.org/10.33857/jafr.v7i1.685.

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The purpose of this study was to determine and analyze the effect Profitabilitas and Leverage of the Tax Avoidance. The study was conducted on the building construction company and listed on Indonesia Stock Exchange for the period 2015 – 2020. A total of 37 samples were selected using the purposive sampling method. Source of data in this study are secondary data in the form of the firm’s financial statements. The data analysis method used is multiple regression analysis. The results of this study showed that partially pofitabilitas has positif effect on tax avoidance, while leverage has not ef

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Rudikson, Rudikson, Muslimin Muslimin, and Muhammad Faisal. "PENGARUH RASIO LIKUIDITAS, LEVERAGE DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI." Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) 4, no. 2 (2018): 151–58. http://dx.doi.org/10.22487/jimut.v4i2.116.

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It cannot be denied that profit growthcannot be separated from the financial peformance of the company which is reflected in the financial ratios. The objective of this research is to examine the effect of liquidity, Leverage and activity both simultaneusly and partially to profit growth of food and beverage company listed on the Indonesia Stock Exchange period of 2012 to 2016. The sample was 11 food and beverage companies listed on Indonesia Stock Exchange. The financial ratio used liquidity(curent ratio), Leverage (debt to equity ratio) and activity (total asset turn over). The data were ana

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Ainiyah, Nurul Izzatun, Ma’ruf Sya’ban, and Fitri Nuraini. "Pengaruh Pertumbuhan Penjualan, Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan Makanan dan Minuman." Improvement: Jurnal Manajemen dan Bisnis 5, no. 1 (2025): 69–85. https://doi.org/10.30651/imp.v5i1.27307.

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Food and beverage sub-sector companies are companies that are resilient to the monetary crisis, because these companies operate in the field of basic needs for the community. This study aims to analyze the effect of sales growth, profitability (ROI), liquidity (CR), and leverage (DER) on the company value (PBV) of food and beverages listed on the IDX for the period 2017-2023. The research method uses quantitative analysis with secondary data obtained from annual reports. The data analysis technique uses multiple linear regression with SPSS16 testing tools. This study shows the results that sal

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Saiful Bahgia and Azlina. "Pengaruh Profitability dan Leverage terhadap Nilai Perusahaan." HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi 1, no. 2 (2022): 11–21. http://dx.doi.org/10.61393/heiema.v1i2.70.

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The purpose of this study is to examine the effect of profitability and leverage, either partially or jointly, on firm value in the construction of companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study was the construction of the Indonesia Stock Exchange company building in 2017-2021, then 11 samples were obtained with 5 years of observation and 55 observations were obtained according to the criteria. The results showed that profitabil

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Rianisari, Alfrida, Husnah Husnah, and Cici Riyanti K. Bidin. "PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP HARGA SAHAM INDUSTRI MAKANAN DAN MINUMAN DI BEI." Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) 4, no. 2 (2020): 113–20. http://dx.doi.org/10.22487/jimut.v4i2.112.

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This study aims to determine the effect of simultaneous liquidity, leverage and profitability to stock prices and the partial influence of liquidity, leverage and profitability to stock prices in food and beverage industry listed on Indonesia Stock Exchange (IDX). This study uses the entire food and beverage industry population listed in Indonesia Stock Exchange (IDX) in 2012 until 2016 as many as 16 companies. Sampling is done by purposive sampling. The sample used in this study as many as 11 companies listed on the Indonesia Stock Exchange (IDX). Data analysis method used is panel data regre

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Citarayani, Irma, Hermin Sirait, Saminem Saminem, and Melani Quintania. "PERAN PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP PROFITABILITAS." ProBank 5, no. 2 (2020): 255–65. http://dx.doi.org/10.36587/probank.v5i2.731.

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Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Penjualan dan Leverage Terhadap Profitabilitas pada perusahaan Manufaktur sub sektor Logam dan Sejenisnya. Profitabilitas pada penelitian ini diukur dengan proksi Return On Assets. Penelitian ini dilakukan dengan metode pengumpulan dan pengolahan data pada laporan keuangan tahunan periode 2012-2017 pada subjek perusahaan manufaktur sub sektor Logam dan Sejenisnya dengan teknik purposive sampling yang menggunakan sampel akhir sebanyak 6 (enam) perusahaan. Metode analisis data menggunakan analisis regresi linier berganda dengan tahap

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Citarayani, Irma, Hermin Sirait, Saminem Saminem, and Melani Quintania. "PERAN PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP PROFITABILITAS." ProBank 5, no. 2 (2020): 255–65. http://dx.doi.org/10.36587/probank.v5i2.731.

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Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Penjualan dan Leverage Terhadap Profitabilitas pada perusahaan Manufaktur sub sektor Logam dan Sejenisnya. Profitabilitas pada penelitian ini diukur dengan proksi Return On Assets. Penelitian ini dilakukan dengan metode pengumpulan dan pengolahan data pada laporan keuangan tahunan periode 2012-2017 pada subjek perusahaan manufaktur sub sektor Logam dan Sejenisnya dengan teknik purposive sampling yang menggunakan sampel akhir sebanyak 6 (enam) perusahaan. Metode analisis data menggunakan analisis regresi linier berganda dengan tahap

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Hertina, Dede, Mohamad Bayu Herdiawan Hidayat, and Dewi Putri Damayanti. "Profitabilitas : Dampak dari Likuiditas dan Leverage Keuangan." JEMPER (Jurnal Ekonomi Manajemen Perbankan) 1, no. 2 (2019): 71. http://dx.doi.org/10.32897/jemper.v1i2.225.

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The purpose of this study is to determine the liquidity and financial leverage effect on profitability. The object of this research was carried out at various industrial manufacturing companies in the automotive sub-sector and components listed on the Indonesia Stock Exchange for the period 2012-2017 which were measured using the Current Ratio, the Return to Assets. The sampling method in this study uses purposive sampling with panel data regression analysis so that there are 12 companies that fit the criteria of the sample. The results of testing hypotheses together show liquidity and financi

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