PENGARUH DEBT TO EQUITY RATIO, SIZE DAN NET PROFIT MARGIN TERHADAP EARNING PER SHARE (Studi Empiris pada Perusahaan Food and Beverage yang terdaftar di BEI Periode 2013-2017)

Panjaitan, Fridita (2021) PENGARUH DEBT TO EQUITY RATIO, SIZE DAN NET PROFIT MARGIN TERHADAP EARNING PER SHARE (Studi Empiris pada Perusahaan Food and Beverage yang terdaftar di BEI Periode 2013-2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio, size dan net profit margin terhadap earning per share secara parsial dan simultan pada perusahaan makanan dan minuman yang listing di BEI. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi penelitian asosiatif.. Penelitian ini data-datanya diambil dari perusahaan food and beverage yang listing di Bursa Efek Indonesia berupa data neraca, laporan laba rugi dan laporan perubahan ekuitas yang disajikan dalam laporan keuangan tahun tahun 2013-2017. Populasi dalam penelitian ini adalah seluruh perusahaan makanan dan minuman yang listing gopublic di Bursa Efek Indonesia dengan menggunakan data laporan keuangan. Sampel dalam penelitian ini adalah 10 perusahaan makanan dan minuman yang listing yang listing di Bursa Efek Indonesia selama tahun 2013 sampai dengan tahun 2017. Penelitian ini unit-unit analisis penelitiannya adalah suatu lembaga yaitu perusahaan makanan dan minuman yang listinggo public di Bursa Efek Indonesia. Pengolahan data menggunakan program Eviews 9.0. Pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa: 1) Debt to equity ratio berpengaruh dan signifikan terhadap earning per share; 2) Size tidak berpengaruh signifikan terhadap earning per share; 3) Net profit margin berpengaruh dan signifikan terhadap earning per share; 4) Berdasarkan hasil pengujian hipotesis secara simultan diperoleh nilai signifikansi F sebesar 0.000000 < 0,05 dimana debt to equity ratio, size, dan net profit margin secara simultan berpengaruh terhadap earning per share pada perusahaan makanan dan minuman yang listing di BEI periode tahun 2013-2017. Kata kunci : Debt to Equity Ratio, Sizel, Net Profit Margin, Earning per Share ABSTRACT This study aims to determine the effect of debt to equity ratio, size and net profit margin on earnings per share partially and simultaneously on food and beverage companies listing on the IDX. The research strategy used in this research is an associative research strategy. This research data is taken from food and beverage companies listing on the Indonesia Stock Exchange in the form of balance sheet data, income statement and statement of changes in equity presented in the 2013 financial statements- 2017. The population in this study are all food and beverage companies that list public on the Indonesia Stock Exchange using financial statement data. The sample in this study were 10 food and beverage companies that were listing on the Indonesia Stock Exchange from 2013 to 2017. This research research analysis units were an institution namely a public listed food and beverage company on the Indonesia Stock Exchange. Processing data using the Eviews 9.0 program. Hypothesis testing using t test and F test. The results of the study prove that: 1) Debt to equity ratio is influential and significant to earnings per share; 2) Size has no significant effect on earnings per share; 3) Net profit margin has significant and significant effect on earnings per share; 4) Based on the results of simultaneous hypothesis testing, a significance value of F of 0.000000 <0.05 is obtained where the debt to equity ratio, size, and net profit margin simultaneously affect the earning per share of food and beverage companies listing on the Indonesia Stock Exchange in 2013- 2017. . Keywords: Debt to Equity Ratio, Sizel, Net Profit Margin, Earning per Share

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorJuniarti, JuniartiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 24 Sep 2021 09:31
Last Modified: 24 Sep 2021 09:31
URI: http://repository.stei.ac.id/id/eprint/5250

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