Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Vol. 21 No. 2 (2022)

Pengaruh Financial Leverage, Operating Leverage, Struktur Modal dan Kinerja Aset Terhadap Earning Per Share

Endri Purnomo (Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Banten-Indonesia)



Article Info

Publish Date
01 Nov 2022

Abstract

This study aims to examine the effect of financial leverage, operating leverage, capital structure and asset performance on earnings per share (EPS) in automotive and component companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is an associative quantitative research with secondary data sources from annual reports and financial reports of companies in the automotive and component sub-sector published by the Indonesia Stock Exchange (IDX). Determination of the sample by purposive sampling method in order to obtain 55 samples. The data analysis method used is multiple linear regression analysis, the data is processed using software eviews 12. The results show that (1) financial leverage as proxied by degree financial leverage (DFL) has no significant effect on earnings per share (EPS), but has positive or unidirectional relationship, (2) operating leverage as proxied by degree operating leverage (DOL) has no significant effect on earnings per share, but has a positive or unidirectional relationship, (3) capital structure is proxied by long term debt to equity ratio ( LDER) does not have a significant effect on earnings per share, but has a positive or unidirectional relationship (4) asset performance as proxied by return on assets (ROA) has a positive and significant effect on earnings per share.

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Journal Info

Abbrev

wacana_ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), ISSN: 2655-9943 (online) 1978-4007 (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of ...