PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURNOVER SERTA NET PROFIT MARGIN TERHADAP EARNING PER SHARE PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari current ratio, total assets turnover, net profit margin terhadap earning per share baik secara simultan maupun parsial. Subjek dalam penelitian ini adalah perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia tahun 2015-2016. Metode penentuan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 59 perusahaan. Penelitian ini merupakan penelitian jenis kuantitatif kausal. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Current ratio, total assets turnover, dan net profit margin berpengaruh signifikan terhadap earning per share dengan sumbangan pengaruh sebesar 61,4%. (2) Current ratio berpengaruh negatif tidak signifikan terhadap earning per share. (3) Total assets turnover berpengaruh negatif signifikan terhadap earning per share. (4) Net profit margin berpengaruh positif signifikan terhadap earning per share.
Kata Kunci : current ratio, total assets turnover, net profit margin, earning per share

This research was aiming to find the influence of current ratio, total assets turnover, and net profit margin to earning per share both simultaneous and partially. The subject of this research were trade, service, and investment companies that listed on Indonesia Stock Exchange (IDX) 2015-2016. The samples were determined by purposive sampling method. There were 59 companies as samples. This research were causal quantitative research. The data were analyzed by using multiple regression method. The results show that (1) Current ratio, total assets turnover, and net profit margin have significant influence to earning per share with contribution of 61,4%. (2) Current ratio has negative insignificant influence to earning per share. (3) Total assets turnover has positive significant influence to earning per share. (4) Net profit margin has positive significant influence to earning per share.
keyword : current ratio, total assets turnover, net profit margin, earning per share