Abstract
This type of research is quantitative research. This study entitled Effect of Profitability Ratio and Leverage to Earnings Per Share (EPS) (Empirical Study On Manufacture Company that Listed on Indonesia Stock Exchange 2012 to 2015). The purpose of this study is to determine the effect of Basic Earning Power and Debt to Equity Ratio to Earnings Per Share. The population in this study were 143 companies listed on the Indonesian Stock Exchange (BEI) during the years 2012-2015. The sampling technique in this study using purposive sampling with total sample of 62 manufacture companies. Methods of data collection using documentation against secondary data collecting and recording data from the manufacture company's financial report 2012-2015 and the data analysis technique used is multiple linear regression analysis. Based on the results of research and analysis by using SPSS 15 for Windows indicate that: (1) Basic Earning Power has significant positive effect on earnings per share, (2) Debt to Equity Ratio hasn’t significant effect on earnings per share. The implications of this research is Basic Earning Power can be improved by managing all assets that owned by the company to increase net sales of the company so as to increase the advantages to be gained by shareholders as Earning Per Share. Companies should be able to utilize of debt funds as one of the funds used to support the company operations such as working capital, purchase of assets and etc. So that debt funds can increase of revenue for the company and this increase will have an impact on profit after tax. The Condition causes earnings per share also increased.
Highlights
Kebutuhan dunia usaha terhadap permodalan, setiap saat cenderung menunjukkan jumlah yang semakin bertambah
Semakin besar Earning Per Share (EPS) dalam jumlah saham yang konstan, maka laba setelah pajak yang dihasilkan perusahaan akan semakin besar
Pengaruh Rasio Keuangan Terhadap Earning Per Share (EPS) Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia
Summary
Statistik deskriptif memberikan gambaran atau deskripsi suatu data yang dilihat dari nilai rata-rata (mean), standar deviasi, nilai maksimum, dan nilai minimum (Ghozali, 2013:19). 0,10 dan nilai VIF < 10, maka dapat disimpulkan bahwa tidak ada multikolinieritas antar variabel independen dalam model regresi. Uji autokorelasi bertujuan untuk menguji apakah dalam model regresi linier ada korelasi antara kesalahan penganggu pada periode t dengan kesalahan periode sebelumnya (Ghozali, 2013: 110).Untuk mendeteksi adanya auto korelasi dilakukan melalui Run Test. Ujiheteroskedastisitas untuk mengetahui apakah dalam model regresi terjadi ketidaksamaan varian dari residual satu pengamatan ke pengamatan lain (Ghazali, 2013:143).Cara untuk mendeteksi ada tidaknya heteroskedastisitas ini dapat dilakukan dengan menggunakan korelasi Spearman’s rho.Jika korelasi antaran variabel bebas dengan unstandarized residual>α (0,05) maka dapat dipastikan model tersebut tidak mengandung unsur heteroskedastisitas. Pengujian ini dilakukan untuk mengetahui pengaruh dari masing-masing variabel independen terhadap variabel dependen. 0,05 maka kriteria pengujian dapat ditentukan sebagai berikut : Ho diterima dan Ha ditolak jika :-ttabel≤ thitung≤ ttabel, atau. Teori ekspektasi berasumsi bahwa seseorang mempunyai keinginan untuk menghasilkan suatu karya pada waktu tertentu tergantung pada tujuan-tujuan khusus orang yang bersangkutan dan juga pemahaman seseorang tersebut tentang nilai suatu prestasi kerja sebagai alat untuk mencapai tujuan tersebut (Bewadaa , 2011)
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