Journal Pengaruh Kinerja Perusahaan dan Ukuran Perusahaan terhadap Earning Per Share pada Perusahaan Properti yang Terdaftar di BeEIPeriode 2012-2016

Abstract

The purpose of a company generally obtains is profit. For investors Earning Per Share is an indicator of the success of a company. Earning Per Share shows the strength of the company's profitability. So EPS greatly influence investors in taking the decision to invest funds. This study aims to determine the effect of corporate performance and firm size on Earning Per Share. The variables studied are Current Ratio, Debt to Equity Ratio, Total Assets Turnover, Return On Equity and Company Size. The method used is purposive sampling, the sample used are 12 property companies listed on the BEI for 5 years period 2012-2016. This study uses a quantitative approach, testing data using the classical assumption test. The method of analysis used is regression test, determination test, correlation test, t test and f test. The results show partially Current Ratio, Debt to Equity Ratio and Total Assets Turnover no significant effect on Earning Per Share, while Return On Equity and Size Company significantly influence the Earning Per Share. The simultaneous result shows Current Ratio, Debt to Equity Ratio, Total Assets Turnover, Return On Equity and Company Size have significant effect to Earning Per Share.