Pengaruh Degree of Operating Leverage dan Degree of Financial Leverage terhadap Return On Equity

This study aims to determine the effect of leverage in funding on the level of profits obtained by companies in manufacturing companies in the food and beverage sector listed on the Indonesian Stock Exchange for the 2010-2014 period.The study used multiple regression analysis techniques. The research samples were five companies using purposive sampling method. The data used in the study are secondary data in the form of annual reports and financial. Based on the results of the study it can be concluded that operation loan and financial leverage have a negative effect but are not significant, and among proxy funding funding used financial leverage is the most dominantly influential. Fakultas Ekonomi dan Bisnis Universitas Serang Raya adenahdiatul88@gmail.com