PENGARUH FINANCIAL LEVERAGE TERHADAP EARNING PER SHARE PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI
| Main Author: | Serly, Ria Dinasti |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14516/ |
Daftar Isi:
- The purpose of this study was to determine the effect of the Debt to Total Asset Ratio (DAR) and the Debt to Equity Ratio (DER) partially or simultaneously to Earning Per Share (EPS) in the Real Estate and Property companies listed on the Indonesia Stock Exchange 2010-2012. The result showed that the partial Debt to Total Asset Ratio (DAR) and the Debt to Equity Ratio (DER) has no effect on Earning Per Share (EPS). Simultaneously DAR and DER no effect on EPS in the Real Estate and Property companies listed on the Indonesia Stock Exchange 2010-2012. This is because the additional advantage in the research are not greater than the fixed cost to be incurred by the company. Evidenced by the sample companies were 26 companies using the full accrual basis of revenue recognition.