Pengaruh Return On Equity dan Debt to Equity Ratio serta Firm Size terhadap Earning Per Share pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) pengaruh return on equity, debt to equity ratio, dan firm size secara simultan terhadap earning per share, (2) pengaruh return on equity, debt to equity ratio, dan firm size secara parsial terhadap earning per share. Subjek dalam penelitian ini adalah perusahaan manufaktur dan objek penelitian adalah return on equity, debt to equity ratio, firm size dan earning per share. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) secara simultan return on equity, debt to equity ratio, dan firm size berpengaruh terhadap earning per share sebesar 86,5%, (2) secara parsial return on equity berpengaruh positif signifikan terhadap earning per share sebesar 83,6%, debt to equity ratio berpengaruh negatif namun tidak signifikan terhadap earning per share sebesar 22,7%, dan firm size berpengaruh negatif namun tidak signifikan terhadap earning per share sebesar 20,7%.
Kata Kunci : debt to equity ratio, earning per share, firm size, return on equity

This purpose of this research to get explanative findings about (1) the simultant effect of return on equity, debt to equity ratio, and firm size to the earning per share, (2) the partial effect of return on equity, debt to equity ratio, and firm size to the earning per share. The subject of this research was the company of manufacture and the object is return on equity, debt to equity ratio, firm size and earning per share. The data was obtained by documentation technique, and it’s analyzed by multiple linier regressions analysis. The result of this research shows that (1) there was significant effect of return on equity, debt to equity ratio, and firm size to the earning per share as 86,5%, there was a positive and significant effect of return on equity to the earning per share partially as 83,6%, there was a negative but insignificant effect of debt to equity ratio to the earning per share partially as 22,7%, and there was there was a negative but insignificant effect of firm size to the earning per share partially as 20,7%.
keyword : debt to equity ratio, earning per share, firm size, return on equity