THE EFFECTS OF PROFITABILITY RATIO, SOLVABILITY RATIO, LIQUIDITY RATIO TOWARDS EARNING PER SHARE IN PROPERTY COMPANIES ANS REAL ESTATE COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE (BEI/IDX) DURING PERIOD 2014-2017

  • Irfan Suadi Panggabean Universitas Prima Indonesia, Medan
  • Siti Hartina Universitas Prima Indonesia, Medan
  • Denni Krisdayanti Manurung Universitas Prima Indonesia, Medan
  • Frisky Yose Stevany Sianturi Universitas Prima Indonesia, Medan
  • Friska Darnawaty Sitorus Universitas Prima Indonesia, Medan

Abstract

Real Estate Companies are one of the business players on the Indonesia Stock Exchange in Property and have an important role in Indonesia's development. However, basically companies listed on the Indonesian Stock Exchange cannot be separated from stock problems. This type of research is quantitative research. This study is entitled "the influence of profitability, leverage, and liquidity on earnings per share (empirical study of Property and Real Estate Companies listed on the Indonesian Stock Exchange since 2014-2017)".

The purpose of this study was to determine the effect of Ratio on Equity (ROE), Dert To Equity Ratio (DER) and Current Ratio (CR) on earnings per share. The population in this study were 48 companies listed on the Indonesian Stock Exchange (BEI) since 2014-2017. The sampling technique in this study used purposive sampling with a total sample of 32 companies with specified criteria and an error rate of 5%. Data analysis was performed by using classical assumption test, multiple linear regression test, (t) test, (f) test, and determination coefficient (R2). This technique is used to prove the hypothesis and to find out that Return on Equity has no effect on Earnings Per Share, Debt To Equity Ratio has a negative and significant effect on Earnings Per Share, and Curent Ratio has a positive and significant effect on Earnings Per Share. Simultaneously, Return On Equity (ROE), Debt To Equity Ratio (DER), and Current Ratio (CR) affect Earnings Per Share (EPS).

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Published
2020-10-02
How to Cite
Panggabean, I., Hartina, S., Manurung, D., Sianturi, F., & Sitorus, F. (2020). THE EFFECTS OF PROFITABILITY RATIO, SOLVABILITY RATIO, LIQUIDITY RATIO TOWARDS EARNING PER SHARE IN PROPERTY COMPANIES ANS REAL ESTATE COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE (BEI/IDX) DURING PERIOD 2014-2017. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 957-980. https://doi.org/10.31955/mea.vol4.iss3.pp957-980