PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN RETURN ON EQUITY TERHADAP  EARNING PER SHARE PADA PERUSAHAAN DAGANG  YANG TERDAFTAR DI BURSA EFEK INDONESIA

JESSYCA .; CORINNA WONGSOSUDONO; SOVIA LOLITA APRIANI PARDEDE

JESSYCA . STIE IBBI
CORINNA WONGSOSUDONO
SOVIA LOLITA APRIANI PARDEDE

Keywords: Current Ratio, Debt To Asset Ratio, Total Asset Turnover, Return On Equity and Earning Per Share

Abstract

The main goal of a company is to earn profits for the survival of the company. In addition, a company is established with the aim to increase the owner’s profit. The company's profit can be reviewed from the net profit while the owner's profit can be seen from Earning Per Share. In this study the independent variables used are Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity. The purpose of this study is to know the influence of each independent variables to dependent variable partially or simultaneously.

This study is a quantitative descriptive study. The population is trading company that listed on Indonesia Stock Exchange 2013 to 2015 (55 companies). The sampling method used is purposive sampling method (87 observations). The data used is secondary data. Data analysis is conducted by multiple linear regression.

The study showed that : The influence of Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity to Earning Per Share is 13.7% (R Square 0,137), and the other 86.3% are explained by other variables that are not analys in this study.

The conclusions of this study is Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity are influencing Earning Per Share simultaneously. While partially, Current Ratio and Return On Equity influenced Earning Per Share.

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