Pengaruh Current Ratio, Debt to Equity Ratio, Return on Equity Terhadap Earning Per Share pada Perusahaan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia 2014-2018

Faruq, Ach.; Putra, I Made Wianto; Riasning, Ni Putu

doi:10.22225/jraw.2.1.2929.35-40

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“…So it can be concluded that t count > t table (2.446 > 1.98238) and significance < 0.05 (0.016 < 0.05) which means Ha is accepted or the Current Ratio variable has a positive effect on Earnings Per Share. The results of this study are in line with the results of previous studies conducted by (Pouraghajan et al 2013), (Jufrizen, 2019) and (Susilawati, 2014), (Van Rate, 2014) and (Faruq, 2021) which stated that the existence of The influence of the Current Ratio on dividend policy is measured using the Earnings Per Share indicator.…”

Section: Effect Of Debt To Equity Ratio On Firm Valuesupporting

confidence: 90%

“…This is reinforced by the results of previous research conducted by Taani (2011), Pouraghajan et al (2013), Jufrizen, (2019), Susilawati, (2014 and Van Rate (2014), which state that there is a significant influence between the Debt to Equity Ratio on dividend policy which is measured using the Earnings Per Share indicator. However, it is inversely proportional to the results of previous research conducted by Faruq, (2021) which states that the Debt to Equity Ratio has a negative and significant effect on dividend policy which is measured using the Earning Per Share indicator. Thus, the following hypothesis can be formulated:…”

Section: Effect Of Debt To Equity Ratio On Dividend Policymentioning

confidence: 92%

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The Influence of Net Profit Margin, Current Ratio and Debt to Equity Ratio on Company Value With Dividend Policy as an Intervening Variable in Retail Subsector Companies for the 2012-2019 Period

Sunaryo

2022

T.Academy O. Management a. Business

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The purpose of this study is to determine the effect of Net Profit Margin, Current Ratio and Debt to Equity Ratio to Firm Value with Dividend Policy as an Intervening variable which shows the dissimilarity of results in previous studies. This research uses the object of Retail sub-sector companies in Southeast Asia for the period 2012-2019. The sampling method used in this study used purposive sampling technique and obtained 19 companies with a total of 152 samples.The analysis technique used is descriptive test analysis, classical assumption test, coefficient of determination test (R2), multiple linear regression analysis, t test, F test, path analysis and sobel test. The results of the study partially concluded that the Net Profit Margin had a significant effect on the Price Earnings Ratio. Current Ratio and Debt to Equity Ratio have no significant effect on Price Earnings Ratio. Simultaneously concluded that the Net Profit Margin, Current Ratio and Debt to Equity Ratio have a significant effect on the Price Earnings Ratio. Net Profit Margin has no significant effect on Earnings Per Share. Current Ratio and Debt to Equity Ratio have a significant effect on Earnings PerShare. Price Earnings Ratio has no significant effect on Earnings PerShare. The results of the study can be concluded that Earnings per Share cannot mediate the effect of Net Profit Margin, Current Ratio and Debt to Equity Ratio on Price Earnings Ratio.

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Section: Effect Of Debt To Equity Ratio On Firm Valuesupporting

confidence: 90%

Section: Effect Of Debt To Equity Ratio On Dividend Policymentioning

confidence: 92%