PENGARUH DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), DAN TOTAL ASSETS TURNOVER TERHADAP EARNING PER SHARE
Daftar Isi:
- Kukuh Aryo Ardy Sahari, 2015 : The Influence Debt to Equity Ratio (DER), Net Profit Margin (NPM), And Total Assets Turnover On Earning Per Share. Department of Accounting Faculty of Economic, State University of Jakarta. This study aimed to : 1) determine the parcial effect of debt to equity ratio (DER) against earning per share, 2) determine the parcial effect of net profit margin (NPM) against earning per share, 3) determine the parcial effect of total assets turnover against earning per share. This study took a sample of food and beverages listed in Indonesia Stock Exchange during the years 2009-2013. . The data obtained by purposive sampling techniques. The method of data analysis using descriptive statistic, the classical assumption, and hypothesis testing. From the data collected and then processed and analyzed using multiple regression analysis to test the hypothesis at a significance level of 5%. The result of this study at the partial : 1) debt to equity ratio (DER) had not affected partially on the earning per share, 2) net profit margin (NPM) affected partially on the earning per share, 3) total assets turnover had not affected partially on the earning per share. Simultaneous hypothesis testing result show that debt to equity ratio (DER), net profit margin (NPM), and total assets turnover affect the earning per share. The adjusted R Square (R ) 96,7% which indicates regression model is able to explain the influence of the independent variable on the dependent variable. Keywords: debt to equity ratio, net profit margin, total assets turnover, and earning per share 2