Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
Vol. 3 No. 1 (2020): JTIMB|Mei 2020

PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE PADA EPS MELALUI NET INCOME

Harlyn Lindon Siagian (Unknown)
Samuel Steve (Universitas Advent Indonesia)
Sarah Marchia Tabita (Unknown)



Article Info

Publish Date
31 May 2020

Abstract

The objects of the research to determine whether operating leverage and financial leverage affect earnings per share with net income as a moderator. Descrptive methods was used in this research. Quantitative data was used in the form of financial statements from the website of Indonesia Stock Exchange in 2014-2018. The population in this research was companies listed on the Indonesia Stock Exchange (IDX). The sample of this research were the oil and gas subsector companies, and the metal and mineral subsector listed on the Indonesia Stock Exchange (BEI) in 2014-2018 as many as 17 companies with 85 samples. Partially financial leverage has an effect on earnings per share. Operating leverage through net income has no significant effect on earnings per share and financial leverage has a significant effect on earnings per share with net income as an intermediary.

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Journal Info

Abbrev

jtimb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JTIMB mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama JTIMB melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. JTIMB menyambut kontribusi dari para peneliti untuk kontribusi yang lebih ...