Analisis Leverage Dalam Mengukur Risiko Studi Kasus Pada PT. Pabrik Kertas Tjiwi Kimia Tbk

The purpose of this study is to look at the risk PT. Tjiwi Kimia Tbk Paper Plant in terms business risks, financial and total caused by looking specific problems within company obtain various measures that are useful for measuring levels. Form research uses observation using descriptive analysis method describe course an ongoing or occur where author wakes up research. Result research: 1). Operating Leverage (DOL) last six years has not been good, because resulting DOL tends increase meaning able reduce its risk. 2) Financial (DFL) contains a downward trend which can be seen from decrease EPS generated so 3) Total (DTL) still change, with DTL result every year (inconsistent) variation produced time following sales down. if it drop DFL.