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ABSTRACT
FARADIBAH SOPHAN RACHMAT (2018). The effect of operating leverage and working capital turnover on profitability in food and beverages companies listed in Indonesian Stock Exchange (IDX) ( guided by Eli Hasmin and Yana Fajriah).
The purpose of this research is examining the effect of operating leverage and working capital turnover on profitability in food and beverages companies listed in Indonesian Stock Exchange (IDX). The research population was food and beverages companies listed in Indonesian Stock Exchange (IDX) active from 2014 to 2016 amounted 18 companies. Sample was collected by purposive sampling method. Total 14 food and beverages companies were taken as study’s sample. Analysis method of this research used multiple linear regression with SPSS 22 software for windows.
The results of this research showed that operating leverage and working capital turnover significantly effect on profitability. The coefficient of determination results showed 50,7%. That’s about 50,7% indicated the ability of the independent variables explained the dependent variable while 49,3% explained by other variables.
Keywords : Operating Leverage, Working Capital Turn Over, Profitability.