The Influence of Capital Structure on Earning Per Share (Eps)

Utami, Eristy Minda; Hidayah, Riski Taufik

doi:10.21009/jrmsi.008.2.04

Cited by 2 publications

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“…They found that capital structure has a statistically insignificant relationship with EPS in all sectors except telecommunications. Saleem and Naseem (2013), Utami and Hidayah (2017) also concluded in their research that no relationship exists between the two variables. Similarly, Siddik et al, (2017) measured the relationship between capital structure and performance of banks in Bangladesh using panel data of 22 banks for the period 2005-2014.…”

Section: Findings From Europementioning

confidence: 95%

The Effect of Capital Structure on Earnings Per Share of Publicly Traded Companies: A Review of Related Literature

Chondough¹

2022

OJBE

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The purpose of this article is to conduct a review of related works on the relationship between capital structure and earnings per share of publicly traded companies to determine the nature of the relationship that exists between the two variables. A desk survey was employed to review related works. A summary of the methodology, findings and conclusions are presented to determine the extent to which the main question of the review is answered. The result revealed that there is a dearth of research on the effects of earnings per share on the capital structure of listed companies and vice versa, especially in Europe and America. The review also identified a unidirectional approach to the methodology of the reviewed works. There are divergent findings on the relationship that exists between earnings per share and capital structure which calls for more studies to be conducted to determine the behavior of these variables more clearly.

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Section: Findings From Europementioning

confidence: 95%

The Effect of Capital Structure on Earnings Per Share of Publicly Traded Companies: A Review of Related Literature

Chondough¹

2022

OJBE

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“…This ratio shows the difference between capital originating from debt and from investors. The higher the ratio is, the higher the funding that comes from debt will be (Utami & Hidayah, 2017).…”

Section: Research Variablesmentioning

confidence: 99%

Analysis of the Influence of Multinational, Audit Quality and Company Size on Thin Capitalization of Manufacturing Companies Listed on the Idx

Whidyawhati¹,

Sari²

2021

JAEF

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Tax avoidance can be carried out through some schemes, one of them is through thin capitalization. Thin capitalization is a tax avoidance practice carried out by companies through financing their business from high debt instead of capital. In Indonesia, thin capitalization is first regulated in KMK-1002 / KMK.04 / 1984 which later changed to PMK 169 / PMK.010 / 2015. The purpose of this study is to analyze the effect of multinational, quality audits, and company size on thin capitalization. The research object includes manufacturing companies listed on IDX within the period of 2017 - 2019. The sample obtained includes 299 companies. This study uses secondary data in the form of financial reports. The data analysis technique used in this study is multiple regression analysis. The results show that multinational have no effect on thin capitalization, audit quality has negative effect on thin capitalization and firm size has positive effect on thin capitalization.

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The Influence of Capital Structure on Earning Per Share (Eps)

Abstract: The purposes of this research are finding the influence of Capital

Cited by 2 publications

References 0 publications

The Effect of Capital Structure on Earnings Per Share of Publicly Traded Companies: A Review of Related Literature

The Effect of Capital Structure on Earnings Per Share of Publicly Traded Companies: A Review of Related Literature

Analysis of the Influence of Multinational, Audit Quality and Company Size on Thin Capitalization of Manufacturing Companies Listed on the Idx

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