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Ita Lestari
Universitas Primagraha
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Return On Asset (ROA) terhadap Earning Per Share (EPS) pada PT. Astra Internasional TBk Periode 2012-2020 Herda Herda; Ita Lestari; Susanti Susanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.350

Abstract

Earning Per Share (EPS) merupakan porsi dari keuntungan perusahaan yang dialokasikan untuk perlembar saham biasa yang beredar, sehingga EPS sangat dipengaruhi oleh profitabilitas perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Return On Asset (ROA) terhadap Earning Per Share (EPS) pada PT. Astra International Tbk yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2020. Penelitian ini menggunakan metode penelitian kuantitatif. populasi dalam penelitian ini adalah laporan triwulan PT. Astra International Tbk periode tahun 2012-2020 sehingga sampel yang digunakan dalam penelitian ini laporan triwulan PT. Astra International Tbk periode tahun 2012-2020 yaitu sebanyak 9 tahun periode triwulan pada laporan keuangan sehingga jumlah data yang akan diteliti sebanyak 4 x 9 tahun = 36 data. Hasil penelitian ini diperoleh pada hipotesis 1 diperoleh hasil thitung < ttabel (1,843 < 2,032) dengan signifikansi > 0,05 (5%) sehingga dihasilkan tidak terdapat pengaruh Return On Asset terhadap Earning Per Share pada perusahaan PT. Astra International Tbk Laporan Triwulan periode tahun 2012-2020. Hipotesis 2 didapat hasil Fhitung > Ftabel (15,645> 3,592) dengan signifikansi < 0,05 (5%) sehingga dihasilkan terdapat pengaruh positif dan signifikan Return on Aset terhadap Earning Per Share pada perusahaan PT. Astra International Tbk Laporan Triwulan periode tahun 2012-2020. Kesimpulan dari penelitian ini adalah hipotesis pertama tidak terdapat pengaruh Return On Asset terhadap Earning Per Share, hipotesis kedua terdapat pengaruh positif dan signifikan Return on asset terhadap Earning Per Share (Y) pada perusahaan PT. Astra International Tbk Laporan Triwulan periode tahun 2012-2020. Kata Kunci: Return On Asset (ROA), dan Earning Per Share (EPS)
The Influence of The Board of Commissioners' Tenure on Firm Value With Sustainability Reporting Disclosure as an Intervening Variable Ita Lestari; Risa Nurdzanah
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.560

Abstract

This study was conducted to analyze the relationship between the tenure of the board of commissioners and firm value, utilizing sustainability reporting disclosure as an intervening variable. The research focuses on manufacturing entities within the mining and chemical industry sectors listed on the Indonesia Stock Exchange throughout the 2020–2024 period. In this framework, the tenure of the board of commissioners serves as the independent variable, while firm value measured via the Tobin’s Q ratio acts as the dependent variable, with sustainability disclosure transparency across economic, environmental, and social dimensions functioning as the mediating variable. Through purposive sampling, a sample of 26 manufacturing companies was selected for a five-year observation period, and the collected data were analyzed using path analysis techniques with SPSS 25 software. The empirical findings reveal that the duration of the board of commissioners' tenure has no significant impact on either market value or the quality of sustainability disclosures; however, sustainability disclosure itself demonstrates a significant positive influence on firm value, despite not proving to function as a mediator in this model. This phenomenon suggests that market appreciation is driven more by transparency regarding sustainability issues than by board seniority, implying that these findings may serve as a reference for issuers, investors, and policymakers in Indonesia to strengthen sustainability reporting standards as a vital element of long-term responsible corporate governance.
Co-Authors Herda Herda Risa Nurdzanah Susanti Susanti