Analisis Return on Equity (ROE), Current Ratio (CR), Net Profit Margins (NPM), dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS) Analysis of Return on Equity (ROE), Current Ratio (CR), Net Profit Margins (NPM), and Debt to Equity Ratio (DER) to Earning Per Share (EPS)

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Published: Sep 7, 2018
DOI: https://doi.org/10.21070/jbmp.v4i2.1902
Keywords:
Return On Equity (ROE), Current Ratio (CR), Net Profit Margin (NPM), Debt To Equity Ratio (DER), Earning Per Share (EPS)

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Sriyono Sriyono
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo
Detak Prapanca
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo
Andi Setyo Budi
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo

Abstract

The purpose of this study is to influence of Return on Equity (ROE), Current Ratio (CR), Net Profit Margin (NPM) and Debt To Equity Ratio (DER) to Earning Per Share (EPS) are partially and simultaneously. The research methode is Quantitative with sample research methods are food and beverage manufacturing companies period 2012 to 2016 with a total of 12 companies. Data from the IDX Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is carried out by tracking financial statements, annual reports (annual reports) and continuous reports or social information of the companies selected as samples. The results showed that simultaneously (Test F) Return on Equity, Current Ratio, Net Profit Margin, and Debt to Equity Ratio, is significant effect on the company's Earning Per Share. Partially (t test) the variable Current Ratio (CR) has a negative effect on Earning Per Share. While the variable Return On Equity (ROE), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) is not  Significant effect on Earning Per Share.

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Vol 4 No 2 (2018): September
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Articles

Copyright (c) 2018 Sriyono Sriyono, Detak Prapanca, Andi Setyo Budi

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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