ASBTRAKSIRODIAH1131530071PENGARUH C

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1131530071


PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN RETURN ON EQUITY TERHADAP EARNING PER SHARE (STUDI EMPIRIS PADA PERUSAHAAN PUBLIK FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014)

(xiv halaman, 70 halaman, 2015, 4 gambar, 19 tabel, 24 lampiran)

Pasar modal merupakan sarana untuk melakukan investasi yaitu memungkinkan para pemodal (investor) untuk melakukan diversifikasi investasi, membentuk portofolio sesuai dengan risiko yang bersedia mereka tanggung dan tingkat keuntungan yang diharapkan. Untuk mengetahui faktor-faktor apa saja yang dapat menentukan Earning Per Share perusahaan dapat menggunakan Current Ratio, Debt to Equity Ratio, Total Asset Turnover dan Return On Equity. Tujuan dari penelitian ini adalah untuk mengetahui adakah hubungan dan pengaruh Current Ratio, Debt to Equity Ratio, Total Asset Turnover dan Return On Equity terhadap Earning Per Share pada perusahaan publik farmasi baik secara simultan maupun secara parsial. Sampel dalam penelitian ini adalah perusahaan publik farmasi yang terdaftar di BEI. Teknik penarikan sampel dalam penelitian ini menggunakan metode purposive sampling, dimana sampel yang dipilih ada sembilan perusahaan publik farmasi. Data penelitian yang sudah diperoleh dianalisis dengan teknik analisis korelasi dan regresi linear berganda serta uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial Current Ratio, Debt To Equity Ratio dan Return On Equity berpengaruh positif signifikan terhadap Earning Per Share sedangkan Total Asset Turnover tidak berpengaruh positif signifikan terhadap Earning Per Share. Secara simultan Current Ratio, Debt to Equity Ratio, Total Asset Aurnover dan Return On Equity berpengaruh signifikan terhadap Earning Per Share pada perusahaan publik farmasi.



Kata Kunci : Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return On Equity (ROE) dan Earning Per Share (EPS).

Hasil (Inggris) 2:

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1131530071 EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER AND RETURN ON EQUITY ON EARNINGS PER SHARE (EMPIRICAL STUDY ON PUBLIC PHARMACEUTICAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2010-2014) (xiv pages, 70 pages, 2015, 4 pictures, 19 tables, 24 annex) The capital market is a means to make investments that allow investors (investors) to diversify investments, forming a portfolio according to the risk they were willing to bear and the expected profit rate. To determine what factors that can determine the Earning Per Share Companies can use the Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Return On Equity. The purpose of this study was to determine is there a relationship and influence of Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Return On Equity to Earning Per Share in pharmaceutical public company either simultaneously or partially. The sample in this study is a pharmaceutical public company listed on the Stock Exchange. Sampling method in this study using purposive sampling method, where the sample is selected nine pharmaceutical public company. The research data that has been analyzed by using correlation analysis and multiple linear regression and hypothesis testing. The results showed that partially Current Ratio, Debt To Equity Ratio and Return On Equity significant positive effect on Earning Per Share Total Asset Turnover whereas no significant positive effect on Earning Per Share. Simultaneously Current Ratio, Debt to Equity Ratio, Total Assets and Return on Equity Aurnover significant effect on the earning per share on a public pharmaceutical company. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO ), Return On Equity (ROE) and Earning Per Share (EPS).