ANALISIS PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), DAN FIRM SIZE TERHADAP EARNING PER SHARE (EPS) (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang tercatat di BEI Periode 2014-2018)

Abstract

<em>The purpose of this research is to analyze the effect and significancy of current ratio, debt to equity ratio, net profit margin, and firm size toward earning per share at Basic Industry And Chemicals Sector Companies during the period 2014-2018. The population and sample in this research is 7 companies at the Basic Industry And Chemicals Sector Companies which is chosen by proposive sampling. Analyze model used in this research is multiple linear regression dated panel analysis model operated by the software eviews 10.0. The result of the multiple linear regression analysis dated panel model shows that (1) The current ratio toward earning per share is not significant (2) The effect debt to equity ratio toward earning per share is not significant (3) The effect of net profit margin toward earning per share is significant (4) The effect of firm size toward earning per share is significant.</em>

Factors Affecting Eps on Non-Cyclicals Consumer Sector Companies Listed on the Idx

“…Large corporate debt only has an impact on the risk of the company's inability to pay debts, so this has no effect on changes in EPS. The results of this study are consistent with Umam, Wijayanto, and Kodir (2019) [9]. Then the results of this study are also supported by research from Dewi and Buchory (2019) which shows the Debt to Equity Ratio does not have a significant effect on Earning Per Share [10].…”

“…Current Ratio only shows how much the company's current assets and current liabilities are, so it has no effect on EPS. The results of this research are supported by research from Umam, Wijayanto and Kodir (2019) [9]. Then the results of this study are also supported by research from Shenjaya, Haryanty, Tan, Valco, Panggabean (2021) which shows the Current Ratio does not have a significant effect on EPS [12].…”

“…Debt to Equity Ratio (DER), Return On Equity (ROE), Current Ratio, Firm Size, and Total Asset Turnover (TATO) is the independent variable of this research. DER is measured using the following formula Umam, et al (2019) [9]:…”

Pengaruh Dana Pihak Ketiga dan Kredit Bermasalah Terhadap Profitabilitas (pada Bank Umum Konvensional yang Terdaftar di Bei Tahun 2014-2017)

“…Penelitian ini menggunakan metode dokumentasi untuk mencari data tentang dana pihak ketiga, kredit bermasalah, dan profitabilitas pada laporan keuangan bank umum konvensional yang terdaftar di Bursa Efek Indonesia. Menurut (Umam et al, 2019) metode dokumentasi adalah informasi yang berasal dari catatan penting baik dari lembaga atau organisasi maupun dari perorangan.…”

Determinasi Earning Per Share Dan Return Saham : Analisis Return on Asset, Debt to Equity Ratio, Dan Current Ratio

“…Earning per Share (EPS) sudah banyak diteliti oleh peneliti sebelumnya diantaranya oleh (Amyulianthy, 2016), (Prabath, 2014), (Putro, 2020), (Wartono, 2018), (Sunaryo, Supriatna, & Adiyanto, 2019), (Umam, Wijayanto, & Kodir, 2019), (Borromeu & Naitian, 2013), dan (Uno & Barlianta, 2014).…”