PENGARUH KINERJA KEUANGAN TERHADAP EARNING PER SHARE PADA PERUSAHAAN FOOD AND BEVERAGES

Abstract

This research aims to determine the influence of financial performance on earnings per share. The data used in this research is secondary data that is the financial statements of food and beverages companies which listed on the Indonesia Stock Exchange. The number of samples used in this research as many as 10 companies which listed on the Indonesia Stock Exchange in 2012-2016 are taken using purposive sampling method. The analysis method of this research used multiple linear regression analysis with SPSS 24 version tool. Independent variable in this research is financial performance using liquidity ratio with Current Ratio proportion (CR), activity ratio with proxy Total Asset Turnover (TATO), Leverage ratio with proxy of Debt to Equity Ratio (DER), Profitability ratio with Return on Equity (ROE) proxy. While the dependent variable in this research is Earnings Per Share (EPS). The results of this research indicate that the three variables of liquidity, activity, and profitability have a positive and significant effect on earnings per share while one variable is leverage variable has a negative effect and not significant to earnings per share.
Keywords: liquidity ratio, activity ratio, leverage ratio, profitability ratio, earnings per share.