ANALISIS PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP EARNING PER SHARE (EPS) DI PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI (2007-2011)
ABSTRACT: This
research aims to
analyze the effect
of Operating Leverage and
Financial Leverage against
the Earning Per
Share (EPS). Samples of research used in this study is the property
sector companies were listed
on the Indonesia
stock exchange (idx)
with observation period 2007 – 2011 by using purposive sampling method. hypothesis testing
is carried out by multiple
regression analysis. Results of
the study simultaneously both
the variable Operating Leverage and
Financial Leverage effect
significantly to Earning
Per Share (EPS). Partially
Operating Leverage has
no effect against
the Earning Per Share
(EPS). This is
because in the
calculation of DOL there
is some weakness
because it uses
a different approach
in his calculations and will affect
the results of the DOL. So in this case the value of the DOL does not reflect
the company's true performance. As for variable Financial Leverage effect
significantly to Earning.
Penulis: INDO RATMANA PUTRA
Kode Jurnal: jpmanajemendd130957
