<![CDATA[Abstract: This research aims to determine the influence of Net Profit Margin and Debt to Equity Ratio on Earning Per Share in Manufacturing Companies in the Consumer Goods Industry Sector, Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange (BEI). The research sample was 6 companies in the Food and Beverage Sub Sector which were listed on the Indonesian Stock Exchange from 2014 to 2018. . Data testing was carried out using multiple linear regression analysis methods. The results of the research show that partially the NPM variable is obtained with a value of tcount (-0.209) < ttable (-2.04841) and a significant NPM value of (0.0836 > 0.025). Explaining that H0 is accepted, Ha is rejected, which means that NPM has no effect on EPS, and the DER variable is partially tcount (3.776) > ttable (2.04841) and a significant value of 0.001 < 0.025. Tcount value (3,776). explains that H0 is rejected and Ha is accepted, which means DER has a positive and significant effect on EPS. The F-test results show that the Fcount > Ftable value is 9.779 > 3.37 with a significance value < 0.05. This explains that H0 is rejected and Ha is accepted, meaning that Net Profit Margin and Debt to Equity Ratio influence Earning Per Share simultaneously. The coefficient of determination value is R2 = 0.377 or 37.7%, the NPM and DER variables are able to explain the EPS variable, while the remaining 62.3% is explained by other variables outside this research model. Keywords: net profit margin; debt to equity ratio;earnings per share Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Net Profit Margin dan Debt to Equity Ratio Terhadap Earning Per Share Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI). Sampel penelitian adalah 6 perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia dari tahun 2014 sampai dengan tahun 2018. . Pengujian data dilakukan dengan menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Variabel NPM diperoleh dengan nilai Nilai thitung (-0.209) < ttabel (-2,04841) dan Nilai signifikan NPM sebesar( 0,0836 > 0,025). Menjelaskan bahwa H0 diterima Ha ditolak yang berarti NPM tidak berpengaruh terhadap EPS, dan variabel DER secara parsial Nilai thitung (3.776) > tabel (2,04841) dan Nilai signifikan sebesar 0,001 < 0,025. Nilai thitung (3.776). menjelaskan bahwa H0 ditolak dan Ha diterima yang berarti DER berpengaruh positif dan signifikan terhadap EPS. Hasil uji – F menunjukkan bahwa nilai Fhitung > Ftabel yaitu 9,779 > 3,37 dengan nilai signifikansi < 0,05. Hal ini menjelaskan bahwa H0 ditolak Ha diterima artinya Net Profit Margin dan Debt to Equity Ratio berpengaruh terhadap Earning Per Share secara simultan. Nilai Koefisien Determinasi bahwa nilai R2 = 0,377 atau 37,7 %, Variabel NPM dan DER mampu menjelaskan Variabel EPS, sedangkan sisanya 62,3 % di jelaskan oleh variabel lain diluar model penelitian ini. Kata kunci: net profit margin ; debt to equity ratio;earning per share ]]>
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