Faktor - Faktor Fundamental Terhadap Earning Per Share Pada Perusahaan Perbankan BUMN

Fransisco Fransisco (Universitas Prima Indonesia)
Kelly Prasetyo (Universitas Prima Indonesia)
Surya Surya (Universitas Prima Indonesia)
Thomas Firdaus Hutahean (Universitas Prima Indonesia)
Saut Maruli Tua Pandiangan (Politeknik Unggulan Cipta Mandiri)

Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)

This study is to obtain a bachelor's degree in Accounting. The study was used to find knowledge about 4 fundamental elements, namely DER, ROE, PER & PBV on EPS of banks verified on the IDX from 2018-2021. This study has a population of BRI, BUMN, BMRI, BNI and BTN whose reports have been on the IDX since 2018-2021. using a saturated sampling technique sample of 64 covering 4x16 (quarterly). The data uses a purposive sampling method and is collected using a file study technique using legacy studies, namely searching files, books and others, then collecting it from the internet, which includes quarterly financial data from 2018-2021 on BUMN on the IDX. The report is related to DER, ROE, PER & PBV. whose data is on the IDX. Keywords: Fundamental,Earning Per Share,Banking