Article Per Year (5 Year)
p-Index From 2021 - 2026
2.064
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekonomi Jurnal Ilmiah Produktif Jurnal Ilmiah Produktif Journal of Economics and Management Scienties
Clara NM. Rotinsulu
Program Studi Manajemen, Fakultas Ekonomi, Universitas Tompotika Luwuk Banggai
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL LENTERA BISNIS

 1 
PENGARUH STRUKTUR MODAL YANG DIPROKSIKAN DENGAN DER, DAR, DAN LTDER TERHADAP EARNING PER SHARE (EPS) Rotinsulu, Clara Neltje Meini
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2072

Abstract

This study aims to analyze the effect of capital structure, proxied by the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER), on Earnings Per Share (EPS) in companies listed on the Indonesia Stock Exchange (IDX). Capital structure is one of the important financial decisions that can affect a company's financial performance and the level of profits received by shareholders. EPS was chosen as the dependent variable because it reflects earnings per share, which is a primary concern for investors in making investment decisions. This study uses a quantitative approach with a causal associative method. The data used are secondary data in the form of annual financial reports of companies listed on the IDX during the study period. The sampling technique was carried out using purposive sampling, while the data analysis technique used multiple linear regression analysis preceded by descriptive statistical tests and classical assumption tests. The results of the study indicate that the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long-Term Debt to Equity Ratio (LTDER) each partially influence Earnings Per Share (EPS). This finding indicates that a company's capital structure policy, both in terms of total debt and long-term debt, plays a significant role in determining earnings per share. Therefore, optimal capital structure management is necessary for companies to improve financial performance and shareholder welfare.
Co-Authors Ahmad Junaidi Amin, Musdar M Bidullah, Taufik Christari Lois Palit Eltie Christi Sandag H Herlina Hendrik ES Samosir Husen, Sri Rahayu Muhamad Risal Tawil Muhammad Rinaldi Muhammad Sani Kurniawan Murniati, Sitti Musdar M Amin Nuryati Solapari PA. Andiena Nindya Putri Pratiwi, Ananta Dian Puspita Dewi Renaldi, Vikky Rizal R. Manullang Samosir, Hendrik ES Samuel PD Anantadjaya Tandiawan, Vira Vikky Renaldi Vira Tandiawan Yusnita Fitarini Sibay