SATRIA, ERA BAGUS NUR (2023) PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PERUSAHAAN TERHADAP EARNING PER SHARE (Studi Kasus Pada Perusahaan Perbankan Syariah yang terdaftar Di OJK Periode 2017-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB I)
2-.pdf Available under License Creative Commons Attribution Non-commercial. Download (761kB) |
|
Text (BAB 2)
BAB 2.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 3)
BAB 3.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (883kB) |
|
Text (BAB 4)
BAB 4.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (873kB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (700kB) | Request a copy |
|
Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (543kB) |
|
Text (Lampiran)
LAMPIRAN.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (656kB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh rasio likuiditas yang di proksikan dengan current asset, solvabilitas yang di proksikan dengan debt to equity ratio dan profitabilitas yang diproksikan dengan return on asset terhadap Earning Per Share pada perusahaan perbankan syariah yang terdaftar di otoritas jasa keuangan periode 2017-2021. Metode pengambilan sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 10 perusahaan sehingga total observasi dalam penelitian ini sejumlah 50 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data melalui situs resmi OJK: www.ojk.go.id. Penelitian ini menggunakan perangkat lunak Eviews versi 12. Hasil penelitian ini menunjukkan bahwa secara parsial Likuiditas (CR) tidak berpengaruh terhadap Earning Per Share dikarenakan nilai rasio terlalu tinggi dan tidak mempengaruhi laba perusahaan, solvabilitas (DER) tidak berpengaruh terhadap earning per share dikarenakan bagi bank, semakin besar rasio ini akan semakin tidak menguntungkan karena akan semakin besar risiko yang ditanggung atas kegagalan yang mungkin terjadi di perusahaan. dan profitabilitas (ROA) berpengaruh positif terhadap Earning Per Share dikarenakan semakin tinggi rasio profit maka semakin besar laba per saham. Penelitian ini memberikan bukti bahwa kinerja keuangan perbankan syariah bisa dibuktikan dari berbagai aspek, variabel yang digunakan dalam penelitian ini ada yang pengaruh dan ada juga yang tidak berpengaruh. This study aims to analyze the effect of the liquidity ratio proxied by current assets, solvency as proxied by debt to equity ratio and profitability as proxied by return on assets on Earning Per Share in Islamic banking companies registered with the financial services authority for the 2017-2021 period. The sampling method was determined based on the purposive sampling method with a total sample of 10 companies so that the total observations in this study were 50 observations. The data used in this research is secondary data. Data collection techniques through the official OJK website: www.ojk.go.id. This study uses Eviews software version 12. The results of this study indicate that partially Liquidity (CR) has no effect on Earning Per Share because the ratio value is too high and does not affect company profits, solvency (DER) has no effect on earnings per share because for banks, the greater this ratio the more unprofitable because the greater the risk borne by the failure that may occur in the company. and profitability (ROA) has a positive effect on Earning Per Share because the higher the profit ratio, the greater the earnings per share. This study provides evidence that the financial performance of Islamic banking can be proven from various aspects, the variables used in this study have an influence and some have no effect.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Likuiditas (CR), Solvabilitas (DER), Profitabilitas (ROA), Earning Per Share (EPS). | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | ERA BAGUS NUR SATRIA | ||||||||
| Date Deposited: | 03 Jan 2023 02:19 | ||||||||
| Last Modified: | 03 Jan 2023 02:19 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9251 |
Actions (login required)
 |
View Item |
