Abstract

ABSTRACT

Hanif Febriadman, 13212290

ANALYSIS OF FINANCIAL LEVERAGE TO RETURN ON ASSETS (ROA) AND RETURN ON EQUITY (ROE) IN PT.GUDANG GARAM Tbk YEARS 2011-2013

PI Management, Economic Faculty , Gunadarma University, 2105

Keywords : Financial Leverage , Return On Assets (ROA) and Return On Equity (ROE)

( xi + 45 + Lampiran)

The purpose of this study was to analyze the Effect of Financial Leverage on Return on Assets and Return on Equity In PT.Gudang Garam Tbk 2011-2013.

The method used in this paper use Descriptive Analysis with secondary data that has been processed and published. The author obtained the data used from various sources such as www.gudanggaramtbk.com and www.idx.co.id. This research was conducted by using Simple Correlation Analysis, Analysis of Coefficient of Determination, Simple Linear Regression Analysis and Testing Hypotheses.

And the results is no significant effect Financial Leverage on Return On Assets (ROA) and Financial Leverage significant effect on Return On Equity (ROE).

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