RETURN ON ASSETS, UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO TERHADAP EARNING PER SHARE

Riawan Awa Riawan

Abstract


The purpose of this study is to see the effect of return on assets (ROA), company size, and debt to equity ratio to earnings per share (EPS). The analytical tool used in this study uses multiple regression analysis consisting of 3 (three) independent variables and 1 (one) dependent variable using the SPSS 20 application. Based on the results of the regression analysis and hypotheses performed, it shows that partially return on assets and measures the company has a positive and significant effect on earnings per share. While the debt to equity ratio has no significant effect on earnings per share.

Keywords: return on assets, company size, debt to equity ratio, earnings per share

References


DAFTAR PUSTAKA

Borromeu, I. G. W. N. (2011). Pengaruh Rasio Keuangan Terhadap Earning Per Share ( Eps ) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia.

Briliyan, O. P., Dwiatmanto, & Yaningwat, F. (2013). Pengaruh Financial Leverage Terhadap Earning Per Share (EPS) (Studi pada Perusahaan Industri Otomotif dan Komponen yang Listing di BEI). Jurnal Administrasi Bisnis, 1(1), 95–103.

Hanum, Z. (2011). Pengaruh Return On Asset (ROA), Return On Equity (ROE), Dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011. Jurnal Manajemen & Bisnis, 8(2).

Harahap, S. S. (2008). Analisa Kritis atas Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.

Heri. (2015). Analisis Laporan Keuangan. Jakarta: CAPS.

Ichsani, S., & Susanti, N. (2019). The Effect of Firm Value , Leverage , Profitability and Company Size on Tax Avoidance in Companies Listed on Index LQ45 Period 2012-2016, 11(1), 307–314.

James, K. W., James, H., Babin, B. J., & Parker, J. M. (2019). Is Customer Satisfaction Really a Catch-All ? The Discrepancy between Financial Performance and Survey Results, XXXI(2), 137–151.

Kasmir. (2012). Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Jakarta.

Kasmir. (2014). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.

Lee, W., Lee, M., & Yoo, J.-W. (2017). Asymmetrical Corporate Responses to Economic Information : Firm-Size Effect in Korean Case *, 48(1), 109–134.

Maimunah, S., & Megasatya, T. S. (2015). Pengaruh Struktur Modal Terhadap Earning Per Share Pada PT Telekomunikasi Indonesia Tbk. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 1(2), 85–93.

Pranajaya, K. W., & Putra, I. N. W. A. (2018). Pengaruh Earning Per Share , Debt to Equity Ratio , dan Current Ratio pada Harga Saham Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia ABSTRAK PENDAHULUA. E-Jurnal Akuntansi Universitas Udayana, 25, 1744–1772.

Purnamasari, D. (2015). The Effect of Changes in Return on Assets , Return on Equity , and Economic Value Added to the Stock Price Changes and Its Impact on Earnings Per Share. Finance and Accounting, 6(6), 80–90.

Shinta, K., & Laksito, H. (2012). Analisis Pengaruh Ukuran Perusahaan dan Financial Laverage Terhadap Earnings per share (Penelitian pada Perusahaan Manufaktur di Bidang Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2009- 2011. Jurnal of Accounting, 3(2).

Shinta, K., & Laksito, H. (2014). Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dan Arus Kas Operasi Terhadap Earnings Per Share. Journal of Accounting, 3, 1–11.

Teruel, M., & Segarra-blasco, A. (2017). The Link between Gender Diversity and Innovation : What Is the Role of Firm Size ? International Review of Entrepreneurship, 15(3), 319–340.

Wahdikorin, A. Y. U. (2010). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan erusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2007-2009. Universitas Hasanudin.




DOI: https://doi.org/10.21107/mediatrend.v15i1.5970



Copyright (c) 2020 Media Trend

Creative Commons License

Mediatrend © 2015 - Journal of Economic & Development Studies | Development Economics Program - Faculty of Economics and Bussiness, Trunojoyo University