PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS TERHADAP EARNING PER SHARE

Abstract

This research aims to test the influence of liquidity ratio, solvibility ratio and profibility ratio to the earning per share in the food and beverage company which listed in the Indonesia Stock Exchange. The type of data used in this research is secondary data. Of the population of 20 companies, obtained 14 companies as a sample with a period of 4 years (2013-2016) taken using purposive sampling method. The method of analysis of this research using multiple linear regression analysis using SPSS version 23 tools. Independent variable in this research is by using liquidity ratio (CR), solvency ratio (DER), and profitability ratio (ROA and ROE). While the dependent variable in this research is Earning Per Share. The results showed that three variables, current ratio (CR), debt to equity ratio (DER) and return on asset (ROA) have an influence on earnings per share, while the other variable that is the return on equity (ROE) variable have no significant influence to earnings per share.
Keywords: current ratio, debt to equity ratio, return on asset, return on equity, earning per share