Pengaruh Debt To Equity Ratio, Net Profit Margin, dan Total Assets Turnover Terhadap Earning Per Share
Main Authors: | Huda, Subhaan Choirul, Afiatin, Yunia, Afandi, Aang |
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Format: | Article info Journal |
Terbitan: |
Jurusan Akuntansi Politeknik Negeri Malang
, 2016
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Online Access: |
http://jmam.polinema.ac.id/index.php/jmam/article/view/44 |
Daftar Isi:
- This research aims to identify the influence of Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Assets Turnover (TATO) towards Earning per Share (EPS). The samples of the study were 12 food and beverages companies listed on Indonesian Stock Exchange in 2010-2014 chosen using purposive sampling method. The method of analysis used was multiple analysis regression by utilizing SPSS 16 program. The results indicated that DER, NPM, and TATO partially and significantly influence EPS. Simultaneously, DER, NPM, and TATO variables significantly affect EPS.