Pengaruh DOL, DFL, CR, Dan TATO, Terhadap EPS Pada Perusahaan Telekomunikasi Yang Tedaftar di BEI Periode 2014-2019

Lu’luil Maknun Thohirin, Purnamawati Purnamawati

Abstract


The aim of this research is to identify influence of Operating Leverage (DOL), Financial Leverage(DFL), Current Ratio (CR), and Total Asset Turnover (TATO) to Earning Per Share (EPS) on Telecommunication Companies in Indonesia Stock Exchange in the period 2014-2019. This research was conducted descriptive, using quantitative descriptive methods. Data collection techniques were carried out by means of documentation studies and literature studies. The data analysis technique used classical assumption test, and multiple linear regression analysis. 

The result of this study is indicated 1) Operating Leverage (DOL) has a positive and significant effect on Earning Per Share (EPS); 2) Financial Leverage (DFL) has a negative and significant effect on Earning Per Share (EPS); 3) Current Ratio (CR) has a negative not significant effect on Earning Per Share (EPS); 4)Total Asset Turnover (TATO) has a positive and significant on Earning Per Share(EPS); 5) Operating Leverage (DOL), Financial Leverage (DFL), Current Ratio (CR), and Total Asset turnover (TATO) affect the Earning Per Share (EPS).


Full Text:

PDF

References


Aprillia, Shelly., Willy Yuliandhari., & Annisa, N. (2011). The Effect Of Financial Leverage and Companies Size to Earning Per Share (Empirical Study in

Manufacturing Firm Basic Industry and Chemical Sector Listed in Indonesian Stock Exchange Period 2013-2015). Journal of Management. Vol.4.No.1.Hlm.515.

Ayu Azizah, Jeni & Afi. (2016). Pengaruh Operating Leverage (DOL), Financial Leverage (DFL) Dan Debt To Equity Ratio (DER) Terhadap Profitabilitas Perusahaan. Jurnal Riset Manajemen Prodi Manajemen. Vol.1.No. 2.Hlmn 39-40.

Deny, Sunaryo S.MB., MM. (2018). Pengaruh Operating Leverage Dan Financial Leverage Terhadap Pengembalian Atas Ekuitas (ROE) Pada Sub Sektor Yang Terdaftar Di BEI Periode 2010-2017. Jurnal Sains Manajemen .Vol. 4.No. 1.

Egi, Yusup & M. Aziz. (2019). Pengaruh Degree Of Operating Leverage (DOL) Dan Degree Of Financial Leverage (DFL) Terhadap Profitabilitas (Studi Pada PT. Waskita Karya (Persero), Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2017. Jurnal Business Management And Entrepreneurship. Vol.1.No. 2.Hlmn 150-151.

Fahmi, Raden Muhammad (2014). Pengaruh Financial Leverage, Operating Leverage, dan Total Asset Turnover terhadap Earning Per Share pada Perusahaan Oil and Gas dan Coal Mining yang terdaftar di Bursa Efek Indonesia. Jurnal Um-Palembang. Vol.4.No.1.

Harlyn, L. S., Samuel, S., & Sarah, M., T. (2020). Analisi Pengaruh Operating Leverage Dan Financial Leverage Terhadap Earning Per Share (EPS) Melalui Net Income. Jurnal Terapan Ilmu Manajemen Dan Bisnis .Vol. 3.No. 1.

Indo, Ratmana Putra. (2019). Analisis Pengaruh Operating Leverage Dan Financial Leverage Terhadap Earning Per Share (EPS) Di Perusahaan Properti Yang Terdaftar Di BEI (2009-2011). Jurnal Ilmu Manajemen .Vol.1.No.1.Hlm.42.

Khalaf, T., Mari’e, H. (2011). The Effect Of Financial Ratios, Firm Size And Case Flows From Operating Activities on Earning Per Share: (An Applied Study: On Jordanian Industrial Sector). Jurnal Of Social Sciences And Humanity Studies. Vol.3.No.1.Hlm.199-203.

Muhammad, H., Mukhtar, G. (2019). Analisis Pengaruh Operating Leverage Dan Financial Leverage Terhadap Earning Per Share (EPS) Di Perusahaan Industri Pabrik Kertas Yang Terdaftar Di BEI . Journal of Economic, Management, Accounting and Technology. Vol. 2. No.1.

Siti, Mudawanah. (2019). Analisis Operating Leverage (DOL), Financial Leverage (DFL), Dan Combination Leverage (DCL) Terhadap Earning Per Share (EPS) Di Perusahaan LQ45 Di Bursa Efek Indonesia. Jurnal Studia Akuntansi Dan Bisnis.Vol. 7. No. 3.Hlm.187-198.

Jessyca. (2019). Analisis Operating Leverage (DOL), Financial Leverage (DFL), Dan Combination Leverage (DCL) Terhadap Earning Per Share (EPS) Di Perusahaan LQ45 Di Bursa Efek Indonesia. Jurnal Studia Akuntansi Dan Bisnis.Vol. 7. No. 3.Hlm.187-198.




DOI: https://doi.org/10.21107/jkim.v1i3.13483

Refbacks

  • There are currently no refbacks.