Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Vol 22 No 1 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

Pengaruh Kinerja Keuangan Terhadap Laba Per Saham Selama Pandemi Covid-19

Dili, Bryan Enrique (Unknown)
Laturette, Kazia (Unknown)



Article Info

Publish Date
12 Aug 2025

Abstract

This research aims to determine the effect of company financial performance such as Current Ratio (CR), Total Asset Turnover (TATO), Net Profit Margin (NPM) and Total Debt to Asset Ratio (TDAR) on Earning Per Share (EPS). The population in this study are property sector companies listed on the Indonesia Stock Exchange in the 2020-2021 period. After carrying out outliers, the research sample obtained during the Covid-19 pandemic was 27 samples of property sector companies listed on the Indonesia Stock Exchange. The results of this research show that the financial performance mechanism consists of Current Ratio (CR), Total Asset Turnover (TATO), Net Profit Margin (NPM) and Total Debt to Asset Ratio (TDAR) which must have a significant value of > 0.05. Based on these results, it can be concluded that the financial performance mechanism consisting of Current Ratio (CR) during the pandemic, Net Profit Margin (NPM) during the pandemic and Total Debt to Asset Ratio (TDAR) during the pandemic did not have a significant effect on Earning Per Share (EPS).

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Journal Info

Abbrev

portofolio

Publisher

Subject

Economics, Econometrics & Finance

Description

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi adalah Jurnal Ilmiah yang bersifat akses terbuka , diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Jenderal Achmad Yani (FEB UNJANI). Terbit dua kali dalam setahun pada bulan Mei dan November dengan (P ISSN: 1829 - 7188). (E-ISSN : ...