PENGARUH DEBT TO ASSET RATIO, RETURN ON EQUITY, ARUS KAS OPERASI DAN FIRM SIZE TERHADAP EARNING PER SHARE

(STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016)

Abstract

This study to know the influence of the Debt to Asset Ratio, Return On Equity, Operating cash flows and the size of the company against the Earning Per Share on the company's sector of Hotel, restaurant and tourism were listed on the Indonesia stock exchange period 2012 – 2016. Sampling techniques using a purposive sampling method, this research took 19 of the population of 25 corporate sector Hotel, restaurant and tourism were listed on the Indonesia stock exchange. The research method used is classical assumption testing analysis, correlation analysis, multiple linear regression analysis, and analysis of the coefficient of determination by using a program Statistical Product and Service Solution (SPSS) version 20.0 and Microsoft Excel 2010. The result showed that variable of Return On Equity, Operating cash flow, and Firm size significant the effect on Earning Per Share. Debt to Asset Ratio does not effect significant to Earning Per Share.