PENGARUH FINANCIAL LEVERAGE DAN OPERATING PROFIT MARGIN TERHADAP PERATAAN LABA PADA PERUSAHAAINDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2012-2016

Abstract

This study aims to determine how much financial leverage and operating profit margin for income smoothing in food and beverage industry companies listed on the IDX in 2012-2016. This study uses 2 variables, namely the independent variable and the dependent variable. The independent variable is Leveraged Financial and Operating Profit Margin while the dependent variable is Profit Leveling. The type of data used is qualitative and quantitative data, while the data source used is secondary data. Methods of collecting data through documentation studies, literature studies and the internet. To analyze the data, that is through SPSS, namely version 24. The analysis tool is the classic assumption test, multiple linear regression test and hypothesis test. From the results of the study obtained multiple linear regression equations namely Y = 6.593 + 0.399X₁ + 0.514X_2. Based on the test of the coefficient of determination (R Square) of 0.849 or 84.9%. This means that 84.9% that the Financial Leverage and Operating Profit Marg variables can affect the Profit Smoothing, while the remaining 15.1% is influenced by other variables not examined. Partially test that Financial Leverage has t_count of 3.485 while t_{table is} 2.04227 so that t_count> t_table, then H_{1 is} accepted and H_{0 is} rejected so that it can be concluded that partially Financial Leverage has an effect on Income Smoothing. Operating Profit Margin has a t_count of 3.992 while t_{table is} 2.04227 so that t_count> t_table, then H_{2 is} accepted and H_{0 is} rejected so it can be concluded that partially Operating Profit Margin has an effect on Profit Smoothing. From the test results obtained simultaneouslyF value_calculated is equal to 75.649> F _table of 3.35, then H₃ received and H₀ is rejected, it means that the variable Financial and Operating Profit Margin Leverage influence simultaneously or jointly against alignment Profit In the Food and Beverage Industry Company Listed on the Indonesia Stock Exchange in 2012 - 2016.