Pengaruh Return on Assets, Debt to Assets Ratio, Net Profit Margin, Book Value terhadap Earning Per Share Emiten Indeks LQ 45 Di Bursa efek Indonesia

Lucky Lukman

Abstract


This research is conducted to know the influence of variables return on assets, debt to assets, net
profit margin and book value to on earning per share of indonesia stock exchange jakarta. This
research is causality research and method that used in this research is secondary data. The number
of sample are 210 samples and data collecting is conducted by filling out company financial report
of 2007 – 2012 and indonesia stock exchange jakarta. There are two group of variable in this
research. Those are independent variable which are return on assets, debt to assets, net profit
margin and book value and the other is dependent variable which is earning per share at index LQ
45 of indonesia stock exchange jakarta. Multiple liniear regression is used to analyze influence of
variables return on assets, debt to assets, net profit margin and book value to on earning per share .
According to the results of regression analysis, find that simultaneously variables of return on
assets, debt to assets, net profit margin and book value have significant effects on earning per share
at index LQ 45 of indonesia stock exchange. Partially, variable of return on assets, debt to assets,
net profit margin and book value also significant effects on earning per share at index LQ 45 of
indonesia stock exchange. The coefficient of determination for return on assets, debt to assets, net
profit margin and book value of the earnings per share amounted to 85.76 %. This means that the
variable return on Assets, debt to assets ratio, net profit margin, book value is able to explain the
variable earning per share issuers LQ-45 was 85.76 %. While the remaining 14.24 % is explained
by other variables outside research.


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Jurnal Ekonomi, Volume 16 Nomor 1, Februari 2014

Copyright @ 2014, oleh Program Pascasarjana, Universitas Borobudur

_______________________________________________________________________________

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DOI: https://doi.org/10.37721/je.v16i1.244

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