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Analisis Return on Equity (ROE), Current Ratio (CR), Net Profit Margins (NPM), dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS)
Author(s) -
Sriyono Sriyono,
Detak Prapanca,
Andi Setyo Budi
Publication year - 2018
Publication title -
jbmp (jurnal bisnis manajemen dan perbankan)
Language(s) - English
Resource type - Journals
eISSN - 2528-4649
pISSN - 2338-4409
DOI - 10.21070/jbmp.v4i2.1902
Subject(s) - current ratio , debt to equity ratio , return on equity , profit margin , equity ratio , business , earnings per share , gearing ratio , net income , economics , finance , profitability index , population , demography , earnings , sociology , nonprobability sampling
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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