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  • Pengaruh Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover dan Laba Ditahan Terhadap Earning Per Share (EPS) Pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia P
    Penulis : Nofvi Damayanti
    Dosen Pembimbing I : Dr. Chairul Anam, Drs. Ec., M.Kes.
    Dosen Pembimbing II :R. Gatot Heru Pranjoto, S.E., MM.
    Abstraksi

    Nofvi Damayanti, Pengaruh Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover dan Laba Ditahan Terhadap Earning Per Share (EPS) Pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015. Dibawah bimbingan Dr. Chairul Anam, Drs. Ec., M.Kes. dan R. Gatot Heru Pranjoto, S.E., MM. Tujuan penelitian ini adalah untuk mengetahui adanya pengaruh current ratio, debt to equity ratio, return on equity, total asset turnover dan laba ditahan baik secara simultan atau secara parsial terhadap earning per share di perusahaan otomotif yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Pendekatan penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Metode yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 9 perusahaan. Untuk pengujian instrumen menggunakan uji asumsi klasik, sedangkan teknik analisis data yang digunakan untuk menguji hipotesis adalah menggunakan regresi linier berganda dengan menggunakan uji F dan uji t. Berdasarkan hasil penelitian ini menunjukkan bahwa nilai R square sebesar 0,640 yang berarti besarnya pengaruh variabel bebas terhadap variabel terikat adalah 64% sedangkan yang 36% dipengaruhi oleh variabel yang tidak diteliti dalam penelitian ini. Berdasarkan uji F variabel current ratio, debt to equity ratio, return on equity, total asset turnover dan laba ditahan secara simultan berpengaruh signifikan terhadap earning per share pada perusahaan otomotif. Secara parsial, variabel yang mempunyai pengaruh signifikan terhadap earning per share hanya variabel return on equity, sedangkan variabel yang lain yakni current ratio, debt to equity ratio, total asset turnover dan laba ditahan tidak berpengaruh signifikan terhadap earning per share pada perusahaan otomotif. Kata Kunci: current ratio (CR), debt to equity ratio (DER), return on equity (ROE), total asset turnover (TATO), laba ditahan dan earning per share (EPS).

    Abstraction

    Nofvi Damayanti, The Effect of Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover and Retained Earning on Automotive Companies Earning Per Share listed in Indonesia Stock Exchange Period 2011-2015. Under Guidance Dr. Chairul Anam, Drs. Ec., M.Kes. and R. Gatot Heru Pranjoto, S.E., MM. The purpose of this study are to determine the effect of current ratio, debt to equity ratio, return on equity, total asset turnover and retained earning either simultaneously or partially to the earning per share in the automotive companies listed in Indonesia Stock Exchange 2011-2015 period. The research approach used in this study is quantitative. The method used is purposive sampling and obtained a sample of nine companies. For testing using test instruments classic assumption, while the data analysis techniques used to test the hypothesis is using multiple linear regression using the F test and t test. Based on the results of this study indicate that the value of R square of 0,640 which means that the influence of independent variables on the dependent variable is 64% while the rest is 36% influenced by other variables which are not examined in this study. Based on F test variables of current ratio, debt to equity ratio, return on equity, total asset turnover and retained earning simultaneously significantly influence the automotive companies earning per share. Partially, return on equity is the only variables that have an significantly influence on earning per share, while current ratio, debt to equity ratio, total asset turnover and retained earning have no significantly effect the earning per share at the automotive company. Keywords: current ratio (CR), debt to equity ratio (DER), return on equity (ROE), total asset turnover (TATO), retained earning and earning per share (EPS).

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