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
DFL = 20.000

20.000-20.000

DFL = 0

Keterangan : EBIT=S-VC-FC

DTL = DOL X DFL

penjualan EBIT

DTL = 6 X0

300.000 20.000

DTL = 0

Nomor 2

DOL A= S-VC

S-VC-FC

DOL A = 120.000.000-24.000.000

120.000.000-24.000.000-56.000.000

DOL A = 2,4

DOL C = S-VC

S-VC-FC

DOL C = 180.000.000-120.000.000

180.000.000-120.000.000-30.000.000

DOL C = 2

DOL V = S-VC

S-VC-FC

DOL V = 240.000.000-40.000.000

240.000.000-40.000.000-120.000.000

DOL V = 2,5
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