Pengaruh CR, DAR dan ROA terhadap Earning Per Share Perusahaan Properti dan Real Estate yang Terdaftar dalam Indeks Saham Syariah Indonesia

Gayatri Aisyah Ardinindya (Program Studi D4 Keuangan Syariah, Politeknik Negeri Bandung)
Tjetjep Djuarsa (Jurusan Akuntansi, Politeknik Negeri Bandung)
Leni Nur Pratiwi (Jurusan Akuntansi, Politeknik Negeri Bandung)

Journal of Applied Islamic Economics and Finance
Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)

In conducting this study, to determine the effect of the Current Ratio, Debt to Assets Ratio, Return on Assets to the Earning Per Share of property and real estate companies listed in ISSI. The sample in this study consisted of 12 property and real estate companies registered with ISSI. The data used was obtained from the official website of the Indonesia Stock Exchange, as well as the company's official website. The analytical method used is the panel data regression method using EViews 10 Software. The results obtained from this research are; CR partially positive and insignificant effect on EPS, DAR partially positive and not significant effect on EPS, ROA partially positive and significant effect on EPS, CR, DAR, and ROA simultaneously positiv and significant effect on EPS.