Conference Universitas Siliwangi
International Seminar and Conference on Management, Research, and Transformation (I-SMART)

The effect operating leverage and financial leverage on earning per share PT. Unilever Tbk

Date Published : 15 October 2026

Contributors

ARIO

siliwangi university
Corresponding Author

Burhanuddin

siliwangi university
Author

Fauzy

siliwangi university
Author

Rizal

siliwangi university
Author

Nasrulloh

siliwangi university
Author

Keywords

degree operational leverage degree financial leverage earning per share

Proceeding

Vol. 1 (2025): International Seminar and Conference on Management, Research, and Transformation (I-SMART 1.0)

Track

General Track

License

Copyright (c) 2026 International Seminar and Conference on Management, Research, and Transformation (I-SMART)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

ThepurposeofthisstudyistodetermineandanalyzetheeffectofOperational Leverage (DOL) and Financial Leverage (DFL) on Earnings Per Share (EPS) at PT. Unilever Indonesia Tbk. The method used in this study is a quantitative method. The researchpopulationusedbytheresearcherisdatafromthelast10yearsfrom2015-2024. Inthisstudy, thedatawasprocessedusingSPSS23software.Theresultsof theanalysis showthatDegreeOperationalLeveragedoesnothaveasignificanteffectonEarningPer Share.DegreeFinancialLeveragedoesnothaveasignificanteffectonEarningPerShare. DegreeOperationalLeverageandDegreeFinancialLeveragesimultaneouslydonothave a significant effect on Earning Per Share.

References

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How to Cite

Musthafa, B. M., Firmansyah , F. F. ., Octaviana, M. R. O., & Nasrulloh, M. N. (2026). The effect operating leverage and financial leverage on earning per share PT. Unilever Tbk (M. PRATAMA, Trans.). International Seminar and Conference on Management, Research, and Transformation (I-SMART), 1, 1119-1126. https://conference.unsil.ac.id/ismart/paper/view/337