PENGARUH DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), DAN TOTAL ASSET TURNOVER (TATO) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

  • A.A. Istri Cynthia Bahari Dewi Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i4.2001
Keywords: Keywords: Debt to Equity Ratio, Current Ratio, Total Asset Turnover, Earning Per Share

Abstract

Empirically anatomize the impact of Debt to Equity Ratio, Current Ratio,
and Total Asset Turnover towards Earning Per Share at property, real estate, and
construction companies that registered in Indonesian Stock Exchange (IDX) is the
goal of this research. Purposive sampling method is used to determination of the
number of samples. 35 companies of property, real estate, and construction
companies chosen as sample on this research using some criteria throughout period
2016-2019. This research using multiple linear regression analysis to test the
hypothesis. The findings of this research were: Debt to Equity Ratio had no
significant effect on Earning Per Share, Current Ratio had no significant effect on
Earning Per Share, and Total Asset Turnover had positive and significant effect on
Earning Per Share.

Published
2021-10-28
How to Cite
Dewi, A. I. (2021). PENGARUH DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), DAN TOTAL ASSET TURNOVER (TATO) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019. Hita Akuntansi Dan Keuangan, 2(4), 133-151. https://doi.org/10.32795/hak.v2i4.2001
Issue
Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Section
Articles