Pengaruh Financial Leverage, Return On Asset (ROA), Net Profit Margin (NPM), Dan Current Ratio (CR), Terhadap Earning Per Share (EPS) Pada Perusahaan Manufaktur Di BEI Tahun 2016- 2019

Inka Christiani Sinaga; Thomas Firdaus Hutahean

doi:10.31539/costing.v5i2.3345

Inka Christiani Sinaga Universitas Prima Indonesia
Thomas Firdaus Hutahean Universitas Prima Indonesia

DOI: https://doi.org/10.31539/costing.v5i2.3345

Abstract

The purposefof this study is to test and analyze the effect of Financial Leverage, Returnf On Assets, Net Profit Margin, and Current Ratio on Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research approach used in this research is the quantitative approach method. The population used in this study were 174 companies, and then the criteria were taken with the purposive sampling technique, so the research sample was obtained as many as 55 companies. In this study, the data elaboration technique used is multiple linear regression analysis, the coefficient of determination, the F test and the T test. The results of the analysis show that the fundamental variables (ROA, NPM, CR) simultaneously affect Earning Per Share except for Financial Leverage.

Keywords : Earning Per Share (EPS), Financial Leverage, Return On Asset (ROA), Net Profit Margin (NPM), Current Ratio (CR).

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