Jurnal Administrasi Bisnis
Vol. 10 No. 1 (2020)

Financial Leverage Terhadap Earning Per Share Perusahaan Makanan dan Minuman di Bursa Efek Indonesia

Dian Anugrah Sanusi (Universitas Satya Wiyata Mandala)



Article Info

Publish Date
13 Jun 2020

Abstract

This research aims to determine the significant influence between Financial Leverage on Earning Per Share (EPS) on food and beverage companies listed on the Indonesia Stock Exchange. The variables in this research are Financial Leverage (X) and Earning Per Share (Y), with a unit of measurement of percentage (%). The population is all food and beverage companies listed on the Indonesia Stock Exchange, which sampled as many as 5 companies over five years, namely in 2009-2013 by purposive sampling. Data collected is processed using the ratio of debt to equity ratio and earning per share. To test the hypothesis used simple linear regression analysis techniques, correlation, and t-test. Based on the results of the correlation shows a low relationship, this is in accordance with the interpretation guidelines while the coefficient of determination is the influence of financial leverage on earning per share is 7.4%, while the remaining 92.6% is determined by other factors not examined by researchers. For the significance test, there is no effect of financial leverage on earnings per share in food and beverage companies listed on the Indonesia stock exchange.

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Journal Info

Abbrev

jab

Publisher

Subject

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

Description

Topik Administrasi Bisnis berkaitan dengan aspek apapun dari Manajemen Sumber Daya Manusia, Pengembangan Bisnis Berkelanjutan, Bauran Pemasaran, Manajemen Produksi, Manajemen Resiko, Keuangan dan Akuntansi termasuk, namun tidak terbatas pada topik berikut: • Keuangan Bisnis • Bisnis Sektor ...