PENGARUH RETURN ON EQUITY DAN DEBT TO ASSET RATIO SERTA DEBT TO EQUITY RATIO TERHADAP EARNING PER SHARE PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif teruji tentang pengaruh secara simultan dan parsial return on equity, debt to asset ratio, dan debt to equity ratio terhadap earning per share. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian ini adalah Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia dan objeknya adalah return on equity, debt to asset ratio, debt to equity ratio, dan earning per share. Data dikumpulkan dengan teknik pencatatan dokumen, kemudian dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) secara simultan return on equity, debt to asset ratio, dan debt to equity ratio berpengaruh terhadap earning per share sebesar 72,1%, (2) return on equity berpengaruh positif terhadap earning per share sebesar 33,6%, (3) debt to asset ratio berpengaruh negatif terhadap earning per share sebesar -69,1%, (4) debt to equity ratio berpengaruh positif terhadap earning per share sebesar 32,7%.
Kata Kunci : debt to asset ratio, debt to equity ratio, earning per share, return on equity

The purpose of this research to get explanative findings about the simultaneously effect and partial of return on equity, debt to asset ratio, and debt to equity ratio to earning per share.The research design used was causal quantitative.The subject of this research was Industrial and Chemical Sector Companies Listed on Indonesia Stock Exchange, and the object was return on equity, debt to asset ratio, debt to equity ratio, and earning per share. The data was obainted by documentation technique, and then it’s analyzed using multiple regression analysis. The result of this research shows that (1) return on equity, debt to asset ratio, and debt to equity ratio had a simultaneously effect to earning per share amounted 72,1%, (2) return on equity had a positive effect to earning per share amounted 33,6%, (3) debt to asset ratio had a negative effect to earning per share amounted -69,1%, (4) debt to equity ratio had a positive effect to earning per share amounted 32,7%.
keyword : debt to asset ratio, debt to equity ratio, earning per share, return on equity