You are on page 1of 3

Contoh Soal dan Jawaban Analisis Leverage

Nomor 1

Diketahui harga/unit (P) = Rp. 10, Biaya variable/unit = Rp. 6, Total biaya tetap(BT) = Rp.
100.000, Biaya bunga sebesar Rp.20.000. Berapa DOL,DFL, dan DTL pada penjualan sebesar
Rp. 300.000 atau 30.000 unit ?

Nomor 2

Hitunglah besarnya degree of operating leverage (DOL)-nya masing-masing
Perusahaan !

Jawaban

Nomor 1

DOL = S-VC

S-VC-FC

DOL = 300.000-180.000

300.000-180.000-100.000

DOL = 6

DFL = EBIT

EBIT-I

000.000-120.000.000-120.000.000 DOL A = 2.000.000 20.000 20.000.000.000.000.000-56.4 DOL C = S-VC S-VC-FC DOL C = 180.000-24.000-24.DFL = 20.000-30.000 120.000-20.5 .000 DFL = 0 Keterangan : EBIT=S-VC-FC DTL = DOL X DFL penjualan EBIT DTL = 6 X0 300.000.000 DTL = 0 Nomor 2 DOL A= S-VC S-VC-FC DOL A = 120.000 240.000 DOL V = 2.000-40.000.000 180.000.000-120.000.000.000 DOL C = 2 DOL V = S-VC S-VC-FC DOL V = 240.000.000-40.000.

keterangan S= penjualan VC= biaya variabel FC= biaya tetap EBIT= earning before interest and tax I= interest DFL= Degree of Financial Leverage DOL= Degree of Operation Leverage DTL= Degree of Total Leverage .