| dc.description.abstract | Data published by the Department of Cooperatives, SMEs, Trade and Industry of Bogor Regency 2013 showed that SMEs contribute to 90 percent of employment in Bogor Regency. The objective of this research were to: (a) Analyze the financial conditions of SMEs Convection in Bogor Regency; (b) Analyze the financial leverage of SMEs Convection in Bogor Regency; (c) Analyze the profitability of SMEs Convection in Bogor Regency; (d) Analyze the effect of financial leverage on profitability of SMEs Convection in Bogor Regency. The SMEs are CV. Total Sukses Sejati and PT. Surya Apparelindo Jaya. The independent variables used were DR, DER, TIE and the FCC, and the dependent variables were ROE, ROA and NPM. The effect was analyzed using Multiple linear regression with SPSS Software Inc. 17. The results showed that DR has negative effect, while DER and FCC have positive effect on ROA, ROE and NPM of CV. Total Sukses Sejati. On PT. Apparelindo Surya Jaya, DR and FCC have positive effect on ROA, ROE and NPM. While DER has negative effect on ROA and NPM, and also has positive effect on ROE. | en |
