ANALISIS PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, TOTAL ASSET TURNOVER TERHADAP EARNING PER SHARE PADA PERUSAHAAN INDUSTRI FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011

TUNJUNGSARI, RATIH TRI (2013) ANALISIS PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, TOTAL ASSET TURNOVER TERHADAP EARNING PER SHARE PADA PERUSAHAAN INDUSTRI FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This research aimed at identifying both the simultaneous and partial influence of such variables as debt to equity ratio, current ratio, and total asset turnover on earning per share in food and beverage industries listed at the Indonesia Stock Exchange on 2007-2011 period. The population in this study is the food and beverage industries listed in Indonesia Stock Exchange. Samples were taken by purposive sampling method. The sample investigated of 13 companies with over 5 years of observation. The hypothesis was tested by multiple linear regression analysis. Results of this research indicate some important findings. First, debt to equity ratio, current ratio, and total asset turnover simultaneously influence the variability of earning per share. Second, total asset turnover is partially positive and significantly influence the variability of earning per share. Third, debt to equity ratio and current ratio partially negative and not significantly influence the variability of earning per share. Keywords : Earning Per Share, Debt to Equity Ratio, Current Ratio, Total Asset Turnover Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio, current ratio, total asset turnover terhadap earning per share pada perusahaan industry food and beverage yang terdaftar di Bursa Efek Indonesia periode 2007-2011 baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah perusahaan industry food and beverage yang terdaftar di Bursa Efek Indonesia. Sampel diambil dengan metode purposive sampling. Jumlah sampel sebanyak 13 perusahaan dengan observasi selama 5 tahun. Hipotesis diuji dengan analisis regresi linier berganda. Hasil dari penelitian menunjukkan beberapa hasil. Pertama, debt to total equity ratio, current ratio, dan total asset turnover secara simultan mempengaruhi variable earning per share. Kedua, total asset turnover secara parsial berpengaruh positif dan signifikan terhadap earning per share, Ketiga, debt to equity ratio dan current ratio secara parsial berpengaruh negative dan tidak signifikan terhadap earning per share. Kata kunci : Earning Per Share, Debt to Equity Ratio, Current Ratio, Total Asset Turnover

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > Manajemen
    Depositing User: Tri Wahyu Prasetyo
    Date Deposited: 24 Apr 2014 18:58
    Last Modified: 24 Apr 2014 18:58
    URI: https://eprints.uns.ac.id/id/eprint/13052

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