Jurnal Ekuivalensi
Vol. 5 No. 2 (2019): JURNAL EKUIVALENSI

Pengaruh Leverage (DAR) Dan Profitabilitas (ROE) Terhadap Earning Per Share (EPS)

Achmad Agus Yasin Fadli (Universitas Pamulang)
Amthy Suraya (Universitas Pamulang)



Article Info

Publish Date
28 Oct 2019

Abstract

Abstrak Tujuan dari penelitian ini untuk mengetahui apakah ada pengaruh parsial atau simultan dari leverage (DAR) dan profitabilitas (ROE) terhadap laba per saham (EPS) pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia. Pendekatan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini, perusahaan infrastruktur terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2017, sedangkan sampel ditentukan dengan metode simple random sampling pada perusahaan infrastruktur PT. Jasa Marga (Persero) Tbk. dan PT. Citra Marga Nusaphala Persada Tbk. dinyatakan pada periode BEI 2013-2017.Variabel independen digunakan dalam penelitian iniadalah Earning Per Share, sedangkan variable dependennya adalah Leverage (DAR) dan Profitabilitas (ROE). Data yang telah digunakan adalah data sekunder,yang diperoleh dari situs www.idx.co.id.Data yang telah dikumpulkan akan dianalisis dengan metode analisis data yang terlebih dahulu dilakukan pengujian asumsi klasik sebelum melakukan pengujian hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda dengan uji-t dan uji-f. Dalam studi ini, manajemen data menggunakan program perangkat lunak SPSS (Paket Statistik untuk Ilmu Sosial) 22.0 untuk Windows. Hasil penelitian menunjukkan bahwa, sebagian, leverage (DAR) memiliki pengaruh signifikan terhadap Earning Per Share (EPS), profitabilitas tidak berpengaruh signifikan terhadap Earning Per Share (EPS) di PT. Jasa Marga (Persero) Tbk. dan PT. Citra Marga Nusaphala Persada Tbk. dinyatakan pada periode BEI 2013-2017. Kata kunci : Leverage, Profitabilitas, Debt to Total Assets (DAR), Return on Equtiy (ROE),Earning Per Share (EPS), Infrastuktur Abstract The purpose of this research is to know whether there is influence of leverage (DAR) and profitability (ROE) partially or simultaneously to earnings per share (EPS) in infrastructure company listed in Indonesia Stock Exchange. The approach taken in this research is quantitative approach. The population in this research is the infrastructure company listed in Indonesia Stock Exchange (BEI) during the period 2013-2017, while the sample is determined by simple random sampling method at the infrastructure company of PT. Jasa Marga (Persero) Tbk. and PT. Citra Marga Nusaphala Persada Tbk. which is listed in the period of 2013-2017. Independent variables used in this study are Earning Per Share, while the dependent variable is Leverage (DAR) and Profitability (ROE). The data that has been used is secondary data, obtained from the website www.idx.co.id. The collected data will be analyzed using the data analysis method performed with the classical assumption test before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression with t-test and f-test. Data management in this study uses SPSS software (Statistical Package for Social Sciences) 22.0 for Windows. The results showed that, in part, leverage (DAR) had a significant effect on Earning Per Share (EPS), profitability had no significant effect on Earning Per Share (EPS) in PT. Jasa Marga (Persero) Tbk. and PT. Citra Marga Nusaphala Persada Tbk. registered in the 2013-2017 period. Simultaneously, leverage (DAR) and profitability (ROE) have a significant effect on the earnings per share of PT. Jasa Marga (Persero) Tbk. and PT. Citra Marga Nusaphala Persada Tbk. registered on the Indonesia Stock Exchange for the period 2013-2017. Keywords: Leverage, Profitability, Debt to Total Assets (DAR), Return on Equtiy (ROE), Earning Per Share (EPS), Infrastructure

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Journal Info

Abbrev

Ekuivalensi

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Journal publishes high quality research papers in all fields of finance and in closely related fields of economics. The Journal is interested in both theoretical and applied research with an emphasis on topics in corporate finance, financial markets and institutions, and investments. Research in ...