PENGARUH OPERATING LEVERAGE TERHADAP POFITABILITAS (Pada Perusahaan Manufaktur Industri Barang Konsumsi)

Basir S, Shofhatul Maulidiyah Hasanah


Abstract: The manufacturing company is an industrial company that processes raw materials into finished
goods. In its operations, manufacturing companies require huge costs. Large-scale enterprise will easily
obtain a loan. However, with debt financing will affect the profitability of the company. The purpose of this
study was to determine the effect of operating leverage on profitability in the consumer goods industry
manufacturing company. The sample used in this study were 17 out of a population of 37 companies
manufacturing consumer goods industry 2011-2015. The results showed that operating leverage effect
significantly positively on profitability.


operating leverage; profitability;

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