Pengaruh Faktor-Faktor Internal Perusahaan Terhadap Earning Per Share Perusahaan Sub Sektor Otomotif Di BEI Periode 2014-2018

Muhammad Nur1 Robin jonathan 2 Andi Indrawati3

Abstract


This study was conducted to determine the effect of the current ratio, debt to asset ratio, total assets turno ver, company size, and sales growth to earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, both partially and simultaneous.

The analysis used is multiple linear regression, where the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing in the form of t test and F test.

Based on the results of the analysis, the results show that the current ratio, debt to asset ratio, and company size partially do not significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. Meanwhile, the total assets turn over and sales growth partially have a significant effect on earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange in the period 2014-2018.

Simultaneously, the current ratio, debt to asset ratio, total assets turnover, company size, and sales growth significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018

Keywords


Current Ratio, Debt to Asset Ratio, Total Assets Turn Over, Firm Size, Sales Growth, Earning Per Share

Full Text:

PDF

References


Harahap, Sofyan Syafri. 2013. Analisis Kritis Atas Laporan Keuangan. Jakarta : PT. Rajagrafindo Persada.

Jumingan. 2011. Analisis Laporan Keuangan. Yogyakarta: Library.

Rudianto. 2009. Penganggaran. Jakarta: Erlangga.

Sartono, Agus. 2012. Manajemen Keuangan Teori dan Aplikasi. Edisi ke empat. Yogyakarta:BPFE

Sjahrial, Dermawan. 2012. Pengantar Manajemen Keuangan. Edisi Ke empat. Jakarta : Mitra Wacana Media.

Susanto, Dodi. 2018. Pengaruh Cash Position, Debt To Equity Ratio, Return On Asset, Asset Growth Dan Firm Size Terhadap Harga Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2014-2015. Perpustakaan Universitas 17 Agustus 1945 Samarinda.

Syamsudin, Lukman. 2009. Manajemen Keuangan Perusahaan. Jakarta: PT. Rajagrafindo Persada.


Refbacks

  • There are currently no refbacks.