PENGARUH FINANSIAL LEVERAGE DAN OPERATING LEVERAGE TERHADAP RENTABILITAS PERUSAHAAN PADA PT. PANCONIN CIPTA PERKASA DI MAKASSAR

Abstract

Financial management, Leverage is the use of assets and sources of funds (sources The concept of operating and financial leverage is useful for financial analysis, planning and control. In of founds) by companies that have fixed costs (fixed expenses) with the intention of increasing the potential profits of shareholders. If all costs are variable, it will provide certainty for the company to generate profits. But because company costs are fixed costs, to generate profit a certain minimum level of sales is required. Companies use operating and financial leverage with the aim that the profits obtained are greater than the cost of assets and sources of funds, thereby increasing shareholder finances. This study aims to prove the effect of Leverage and Operating Leverage on Pt. Panconin Cipta Perkasa in Makassar.