EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, NET PROFIT MARGIN, AND TOTAL ASSET TURNOVER ON EARNING PER SHARE
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Abstract
This study was conducted in order to determine the effect of the Current Ratio, Net Profit Margin, Total Asset Turnover on Earning Per Share in the Sub-Sector Chemical companies listed on the Stock Exchange Indonesia.The approach of used are associative approach. The study population was chemical company listed on the Indonesia Stock Exchange 2013-2017 period. Samples were taken by using purposive sampling method. And using a multiple linear regression analysis method, the classical assumption test, t test (partial test), F test (simultaneous test) and the coefficient of determination with SPSS 18 (statistical Product and service solution). Based on the results of research show that the variable Current Ratio, Debt to Equity Ratio, Net Profit Margin, Total Asset Turnover significant effect simultaneously on the Earning Per Share (EPS). While the partial test proves variable Current Ratio (CR) no significant effect on Earning Per Share,Debt to Equity Ratio (DER) did not significantly
influence the Earning Per Share, Net Profit Margin (NPM)significant effect on the Earning Per Share, Total Asset Turnover (TATO))significant effect on the Earning Per
Share.
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