PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP EARNINGS PER SHARE
Abstract: The main purpose of
companies are to increase and maximize the profit of the owners which form on
Earnings Per Share (EPS). EPS shows how good the companies in giving return to
the owners. In addition, in investing, EPS can be a main indicator to see the
interesting point of stock. It because the amount of EPS will influence the
price of stock in the market to get capital gain and to determine the amount of
dividend. The research examines the influence
of financial performance consisting of total asset turn over, current ratio,
debt equity ratio, net profit margin, return on equity and price book value,
firm size and operating cash flow on earnings per share. Research samples are
Indonesian companies listedin the Indonesia Stock Exchange (IDX) in 2010-2012.
Data used in this research are financial statements and Indonesian Capital
Market Directory from Indonesia Stock Exchange (IDX). The data are analyzed by
using multiple regression method with SPSS program. The analysis shows that total
asset turn over, debt equity ratio, net profit margin, return on equity, price
book value and operating cash flow have positive significant influence on
earnings per share, while the firm size has negative significant influence on
earnings per share. The result of this study also shows that there is no
significant influence on the current ratio to earnings per share.
Penulis: Kumala Shinta, Herry
Laksito
Kode Jurnal: jpakuntansidd141064
