PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP EARNING PER SHARE

  • Ayu Nugrahani
  • Suwitho Suwitho
Keywords: financial performance, firm size, earning per share

Abstract

This research is meant to test the influence of financial performance and the firm size to the earning
per share. The data is using secondary data which is the banking financial statement which is listed in
Indonesia Stock Exchange. The amount of the sample has been done by using 34 banking companies
which are listed in Indonesia Stock Exchange in 2012-2014 taken by using purposive sampling
method. The analysis method of this research is using the multiple linear regressions analysis with the
instrument SPSS 20 version. The independent variable of this research is financial performance with
the use of liquidity with the proxy of Current Ratio (CR), activity ratio with the proxy of Total Asset
Turnover (TATO), leverage ratio with the proxy of Debt to Equity Ratio (DER), p
rofitability ratio
with the proxy of Return On Equity (ROE), and firm size by using Ln of Total Asset. Meanwhile, the
dependent variable of this research is Earning Per Share. The result of this research shows that three
variables are leverage, profitability and firm size have influence to the earning per share meanwhile the
two variables which are liquidity and activity does not have any significant influence to the earning
per share.

Keywords:
financial performance, firm size, earning per share.

 

Published
2019-12-11