PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP EARNING PER SHARE (Studi Empiris pada Perusahaan Otomotif dan Komponennya yang Terdaftar di BEI Periode 2014-2016)

Content Provider	Semantic Scholar
Author	Pratiwi, Chyntia Melisa Rodhiyah, Rodhiyah
Copyright Year	2018
Abstract	Earning Per Share is a benchmark used by investors to see if the company is operating well or not. The automotive sub-sector and its components listed on the IDX for the period 2014-2016 have Earning Per Share that mostly declined in 2015, but increased again in 2016. The purpose of research to determine the influence of solvency ratio (DAR and DER) and profitability ratio (ROA and ROE) to Earning Per Share. Data used are primary data from re-processed financial statements. Using purposive sampling with total samples that meets the criteria is 10 companies x 3 years resulting 30 panel data. The analysis method using linear regression and significance using SPSS ver. 21. Results and discussion: Solvency ratio: A few DAR is below the average and DER is mostly below the average. The lowest DAR value is 0.20 and the highest is 0.89. The lowest DER value is 0.20 and the highest is 8.26. Profitability ratio: ROA is mostly below the average and a few ROE below the average. The lowest ROA value is -0.13 and the highest is 0.24. The lowest ROE value is -1.24 and the highest is 0.37. DAR has no effect on EPS with significance (0.004 Ftable or (14,184)>(2,759) and significance (0,000<0,05). Companies should utilize loan funds more effectively to improve operations that increase corporate profits.
Starting Page	237
Ending Page	344
Page Count	108
File Format	PDF HTM / HTML
Volume Number	7
Alternate Webpage(s)	https://ejournal3.undip.ac.id/index.php/jiab/article/download/20984/19649
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article