PENGARUH PERTUMBUHAN PENJUALAN DAN OPERATING LEVERAGE TERHADAP PROFIT MARGIN (Survei pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2018-2023)

THE EFFECT OF SALES GROWTH AND OPERATING LEVERAGE ON PROFIT MARGIN (Survey on LQ45 Companies Listed on the Indonesia Stock Exchange 2018-2023) By : Dias Pebriansyah 193403103 Guide I Guide II : H. Tedi Rustendi S.E., M.Si., Ak., CA., Asean CPA. : Euis Rosidah SE., M.Ak. This study aims to determine: (1) Sales Growth, Operating Leverage, and Profit Margin in LQ45 Companies in 2018-2023. (2) Partial Effect of Sales Growth and Operating Leverage on Profit Margin in LQ45 Companies in 2018-2023. (3) The joint effect of Sales Growth and Operating Leverage on Profit Margin in LQ45 Companies in 2018-2023. The data used is secondary data in the form of annual reports of each company. The population used is LQ45 companies listed on the Indonesia Stock Exchange for the period 2018-2023. The sample was obtained using the purpove sampling method. The method used in this research is an associative method with a quantitative approach. The analysis used is panel data regression analysis with the Eviews 10 tool. The results showed that (1) Sales Growth, Operating Leverage and Profit Margin experienced an increase and decrease every year. (2) Sales Growth and Operating Leverage together have a significant effect on Profit Margin. (3) Partially, sales growth has a significant positive effect on Profit Margin. Operating Leverage has a significant positive effect on Profit Margin.

Keywords: Sales Growth, Operating Leverage, Profit Margin