PENGARUH DEBT TO EQUITY RATIO, BASIC EARNING POWER, TOTAL ASSET TURNOVER, DAN UKURAN PERUSAHAAN  TERHADAP EARNING PER SHARE PADA PERUSAHAAN PUBLIK SUB SEKTOR FARMASI PERIODE 2012-2016

AMIRA LUKMAN JAWAS; MIA LAKSMIWATI

AMIRA LUKMAN JAWAS Universitas Budi Luhur
MIA LAKSMIWATI Universitas Budi Luhur

Keywords: Earning Per Share, Debt Equity Ratio, Basic Earning Power, Total Asset Turnover and Firm Size

Abstract

This study aims to determine the effect of Debt Equity Ratio, Basic Earning Power, Total Asset Turnover and Company Size against Earning Per Share in Pharmaceutical sub-companies listed on Indonesia Stock Exchange period 2012-2016. Sampling technique is by using purposive sampling method. This study took a sample of 9 companies from the population of 10 pharmaceutical sub-companies listed on the Indonesia Stock Exchange. The research method used is descriptive statistic method with analysis of classical assumption test, correlation analysis, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis using Statistical Package for the Social Science (SPSS) version 22.0 and Microsoft Excel 2010.The results showed that Debt Equity Ratio, Basic Earning Power and Size of the company significantly influence the Earning Per Share. Meanwhile, Total Asset Turover has no significant effect on Earning Per Share.Coefficient of determination equal to 0,576 which shows 57,6%, fluctuation of Earning Per Share is caused by Debt Equity Ratio, Basic Earning Power, Total Asset Turnover and Firm Size.