PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, NET PROFIT MARGIN DAN FIRM SIZE TERHADAP EARNING PER SHARE

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2016)

Abstract

This study aims to determine how much influence between Current Ratio, Debt to Equity Ratio, Return On Equity, Net Profit Margin and Firm Size to Earning Per Share. This study uses secondary data, the population of this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in the period 2012-2016. The sample used in this study were 6 (six) companies, the sampling technique used was purposive sampling. The analytical tool used is multiple linear regression. The results showed that the variables that influence Earning Per Share are Debt to Equity Ratio, Net Profit Margin and Firm Size. While variables that have no effect are Current Ratio and Return On Equity.