PENGARUH STRUKTUR MODAL, RISIKO BISNIS DAN PERTUMBUHAN PENJUALAN TERHADAP ROE PERUSAHAAN MANUFAKTUR

Abstract:  This  research  was  conducted  to  determine  the  effect  of capital  structure,  business  risk  and  sales  growth  with  ROE  for manufacturing  companies  (sector  industry  consumer  goods)  during 2008-2012.  The  independent  variable  is  capital  structure,  business risk and sales growth.The sample was manufacturing (sector industry consumer  goods),which  publishes  the  annual  report  and  quarterly financial  reports  I-IV  during  2008-2012.  It  uses  purposive  sampling method.  This  data  using  secondary  data  obtained  from  the  annual report  and  quarterly  financial  statements  issued  I-IV  manufacturing companies (sector industry consumer goods) on the Stock Exchange. Analysis data method is using multiple linier regression. The analysis showed  simoultantly  variable  capital  structure,  business  risk  and growth in sales affect ROE. Business risk get  positive effect to ROE. While  the  capital  structure  and  sales  growth  has  no  effect  to  ROE. Variable  explaining  independent  variable  is  get  69,9%  while  the  rest 30,1% can influenced by other variable.
Keywords:  ROE,  capital  structure,  business  risk,  and  sales  growth
Penulis: DINA IKA KAPTIANA, NADIA ASANDIMITRA
Kode Jurnal: jpmanajemendd130990

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