INVOICE : JURNAL ILMU AKUNTANSI
Vol 3, No 2 (2021): September 2021

ANALISIS PENGARUH DEGREE OF OPERATING LEVERAGE (DOL) TERHADAP RETURN ON ASSET (ROA) PADA PT. INDO KORDSA TBK

Kadafi Kadafi Kadafi (Sekolah Tinggi Ilmu Ekonomi (STIE) Bima)
M. Rimawan (Sekolah Tinggi Ilmu Ekonomi (STIE) Bima)

Article Info

Publish Date
30 Sep 2021

Abstract

This research aims to know the effect of operating leverage against return on assets. The data in this study are data obtained from the website of the Indonesian Stock Exchange (IDX) authority with the population used in this study, especially the information on the Unified Monetary Position Report and the Articulation of Benefits and Misfortunes of 1990-2019 (29 years) of assembly organizations. The sample in this study was completed using the purposive sampling method to obtain the quantity of tests used in the examination from 2011-2019 (9 years). The results of this study indicate that the Operating Leverage projected with the Degree Of Operating Leverage (DOL) does not have a critical impact on Return On Assets.Keywords : Operating Leverage, Return On Asset

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Journal Info
INVOICE : JURNAL ILMU AKUNTANSI
Website

Abbrev

invoice

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes ...