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FACTORS AFFECTING EARNING PER SHARE PERIOD 2013-2020 (CASE STUDY ON THE CONSUMPTION GOODS INDUSTRY PHARMACEUTICAL SUB SECTOR) Hendrawati, Hendrawati; Murti, Wahyu; Yolanda, Yolanda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.384

Abstract

The purpose of this study is to describe the effect of Current Ratio, Debt to equity ratio and return on equity. Receiveble Turnover (RECT), and Inventory Turnover (INVT) on Earning Per Share (EPS) partially and simultaneously in pharmaceutical companies that go public. The type of research used is associative research. Sources of data used in this study is secondary data. Secondary data in this study are financial statements of 3 sample companies selected in this study, namely At Kimia Farma (Persero) Tbk, Indofarma (Persero) in the period 2013 – 2020. In this study, a purposive sampling technique was used where the sample is taken based on clear criteria reasons. The data analysis technique used in this research is descriptive analysis (descriptive statistics), unit root test, simple linear regression, and multiple linear regression. The results of this study stated that the Current Ratio, Debt to equity ratio and return on equity. Receivable Turnover (RECT), and Inventory Turnover (INVT) to Earning Per Share (EPS) have a significant effect simultaneously and partially on Earning Per Share (EPS).
Co-Authors Aa Juhanda Aat Sriati Afnuhazi, Ridhyalla Agustian Burdah Ahadiah, Rima Ahmad Yamin Ahsan Ahsan AI MARDHIYAH, AI Amalia, Rosa Fitri Amira, Iceu Amira, Iceu Amira, Iceu Ardilla, Nike Arhami, Muhammad Arum, Ema Asep Saefurahman Badori, Aviorizki Burda, Agustian Burdah, Agustian Cahyani, Gita Chandra, Rama D.A, Iceu Amira Dadang Purnama Defania Ayu Pramesti Wibowo Dewi Purwati Dewi, Rizky Chintya Diki Kurniawan Dyah Setyorini Elloni Shenurti Enung Siti Sodah Ermiati Ermiati Fauzania, Syifa Nurul Fitri Amalia , Rosa Fitriani, Liesna Gina Nuranti Hendayani, Weni Lidya Henny Suzana Mediani Hesti Platini Iceu Amira DA Indra Maulana, Indra Irmaya, Hanny Iyus Yosep Kamila, Husnun Krisnando, Krisnando Kurniawan Kurniawan Kurniawati, Anastasya Peni Kusmayana, Nanang Lestari, Andini Tri Lestari, Fuzianti Mamat Lukman, Mamat Maria komariah merliyana, Merliyana Mukhamad Murdiono Murti, Wahyu Muslim, Revita Nur Istiqomah Nenden Nur Asriyani Maryam Nina Sumarni Nurnoviyanti, Indah Nursifah, Anita Purnahar, Fadhil Purnamasari, Devi Putri Andayani, Rifka Rafi, Rifan Muhammad Ratnawati, Ai Siti Raudhah, Raden Firasya Nur Restuning Widiasih Rifan Muhammad Rafi Rini Ratnaningsih Saefurahman, Asep Sandra Pebrianti Sari, Citra Windani Mambang Sari, Febria Syafyu Senjaya, Sukma Senjaya, Sukma Septiana, Vinka Siti Saodah, Enung Sriati, Aat Sukmawati Sukmawati Sumarna, Umar Syafyusari, Febria Taty Hernawaty Tetti Solehati Tri Andyarini, Kus Tuti Pahria Udin Rosidin Wahdini, Morika Windy Rakhmawati Witdiawati Witdiawati, Witdiawati Wiyawan, Dego Wulandari Wulandari Yolanda Yolanda, Yolanda Yudianto, Kurniawan Yulianita, Henny