ABSTRACTION

ABSTRACTION

Andi Inkanta Utomo, 18212198

ANALYSIS OF FINANCIAL LEVERAGE TO RETURN ON ASSETS (ROA) AND RETURN ON EQUITY (ROE) PT.HANJAYA THE YEARS 2012-2014 Mandala Sampoerna Tbk.

Scientific Writing, Department of Management, Faculty of Economics, University Gunadarma, 2105

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

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The purpose of this study was to analyze the Effect of Financial Leverage on Return on Assets and Return on Equity In PT.Hanjaya Mandala Sampoerna in 2012-2014.

Digunaka method in this paper by using descriptive analysis using secondary data that has been processed and published. The author obtained the data used from various sources such as www.sampoerna.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.

Research results show that no significant effect Financial Leverage (significant) on Return On Assets (ROA) and Financial Leverage significant effect (significant) on Return On Equity (ROE).

Bibliography (2005-2014)