THE INFLUENCE OF FINANCIAL LEVERAGE MULTIPLIER, TOTAL ASSET TURNOVER, OPERATING PROFIT MARGIN, INTEREST BURDEN, AND TAX BURDEN TOWARD RETURN ON EQUITY (CASE STUDY ON THE FOOD AND BEVERAGE COMPANIES THAT ARE LISTED ON THE INDONESIA STOCK EXCHANGE)

This study aims to determine the influence of Financing Leverage Multiplier (FLM), Total Asset Turnover (TATO), Operating Profit Margin (OPM), Interest Burden (IB), and Tax Burden (TB) toward Return on Equity (ROE). This type of research is explanatory causality and using secondary data. This study set out five years from 2011-2015. Purposive sampling technique used in the sampling so that only uses 18 companies from all over the food and beverage companies in Indonesia. Data for all variables 70 Data obtained from financial statements at 18 the food and beverage companies. Data analysis with multilinier regression, hypotheses test used partial t - test, simultan F � test at level of significance 5% and adjusted R square. The results of this study indicate that: partially (1) Financial Leverage Multiplier (FLM) has positif significant influence toward Return on Equiy (ROE), (2) Total Assets Turnover (TATO) has positif significant influence toward Return on Equiy (ROE), (3) Operating Profit Margin (OPM) has positif significant influence toward Return on Equiy (ROE), (4) Interest Burden (IB) have positive significant influence toward Return on Equiy (ROE), and (5) Tax Burden (TB) have negatif influence and insignificant toward Return on Equity. While, simultaneously, five independent variabel of Financial Leverage Multiplier (FLM), Total Assets Turnover (TATO), Operating Profit Margin (OPM), Interest Burden (IB), and Tax Burden (TB) have influence toward Return on Equity (ROE).

1.  UEU-Master-10441-1. COVER.Image.Marked.pdf - 211 KB
2.  UEU-Master-10441-2. DECLARATION OF ORIGINALITY.Image.Marked.pdf - 478 KB
3.  UEU-Master-10441-3. VALIDATION PAGE.Image.Marked.pdf - 256 KB
4.  UEU-Master-10441-4. APROVAL PAGE.Image.Marked.pdf - 301 KB
5.  UEU-Master-10441-5. ABSTRACT.Image.Marked.pdf - 249 KB
6.  UEU-Master-10441-6. BIOGRAPHY.Image.Marked.pdf - 483 KB
7.  UEU-Master-10441-7. ACKNOWLEDMENT.Image.Marked.pdf - 414 KB
8.  UEU-Master-10441-8. TABLE OF CONTENTS.Image.Marked.pdf - 216 KB
9.  UEU-Master-10441-9. REFERENCES.Image.Marked.pdf - 213 KB
10.  UEU-Master-10441-10. APPENDIX 1.Image.Marked.pdf - 587 KB
11.  UEU-Master-10441-11. APPENDIX 2.Image.Marked.pdf - 463 KB
12.  UEU-Master-10441-CHAPTER 1.Image.Marked.pdf - 311 KB

• ANALISIS PENGARUH 4P TERHADAP LOYALITAS KONSUMEN KANCING CELANA JEANS
• ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA CONSUMERS GOOD INDUSTRY FOOD AND BEVERAGES YANG LISTED DI BURSA EFEK INDONESIA PERIODE 2003-2007
• PENGARUH ANALISIS FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI KOMPONEN DAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2006 � 2010
• PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009 - 2011
• PENGARUH ASIMETRIS INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA PADA INDUSTRI OTOMOTIF & KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009 � 2011
• PERMASALAHAN AKUNTANSI YANG TIMBUL DALAM PENGGABUNGAN LAPORAN KEUANGAN KANTOR PUSAT DAN KANTOR CABANG PADA PT. INBISCO NIAGATAMA SEMESTA
• ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA PERIODE TAHUN 2008-2011
• PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2010-2011
• PENGARUH PERTUMBUHAN BIAYA PENJUALAN DAN PEMASARAN,UMUR PERUSAHAAN, SERTA UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PERUSAHAAN TELEKOMUNIKASI DI BEI)
• PERMASALAHAN AKUNTANSI YANG TIMBUL DALAM PENGGABUNGAN LAPORAN KEUANGAN KANTOR PUSAT DAN KANTOR CABANG PADA PT. INBISCO NIAGATAMA SEMESTA