Current Ratio, Total Assest Turnover dan Return On Assest sebagai variabel intervening Terhadap Earning Per Share

Authors

  • Otto Bustani Universitas Pramita Indonesia, Banten, Indonesia
  • Suheri Suheri Universitas Pramita Indonesia, Banten, Indonesia

DOI:

https://doi.org/10.55983/inov.v1i1.44

Keywords:

Current Ratio, Total Assets Turn Over, Return On Assets, EarningPer Share

Abstract

The aimed  for this research is to determine the effect of current ratio, total assets turnover on return on assets. And to determine the effect of current ratio, total assets turn over and return on assets on earning per share on the mining company that listed in Indonesian Stock Exchange year 2014-2016 in Jakarta. Also to determine that current ratio and total assets turn over could be intervenned by reutrn on assets to earning per share. We use a quantitative and assosiative approach on this research. We use  secondary data to collect annually financial statement and also financial ratios for mining company where listed in Bursa Efek indonesia in Jakarta year 2014 – 2016. Sample determination usespurposive sampling. Aanalysis Technic we use is calssic assumption test and multiple linear regression. With statistic Eviews.

References

REFERENSI

Alfisah, E., & Kurniaty, K. (2021). Analisis Variabel Yang Mempengaruhi Earning Per Share (EPS) Pada Industri Food and Beverage Di Indonesia Tahun 2013-2017. At-Tadbir : Jurnal Ilmiah Manajemen, 5(1), 59. https://doi.org/10.31602/atd.v5i1.4282

Aurick, C. (2021). The effects of the debt to equity ratio on return on assets. Journal of Accounting and Management, 2(1), 57–69.

Christina, C., Monica, M., Aurelia, A., Fitria, S., Lina, L., & Panggabean, M. S. (2019). Pengaruh Current Ratio, Working Capital Turnover, Debt To Equity Ratio, Dan Total Assets Turnover Terhadap Return on Investment Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. Going Concern : Jurnal Riset Akuntansi, 14(4), 408–422. https://doi.org/10.32400/gc.14.4.26336.2019

Irman, M., & Purwati, A. A. (2020). Analysis On The Influence Of Current Ratio, Debt to Equity Ratio and Total Asset Turnover Toward Return On Assets On The Otomotive and Component Company That Has Been Registered In Indonesia Stock Exchange Within 2011-2017. International Journal of Economics Development Research (IJEDR), 1(1), 36–44. https://doi.org/10.37385/ijedr.v1i1.26

Jenni, J., Yeni, L., Merissa, M., Wanny, T., Erlin, E., & Nasution, I. A. (2019). Pengaruh TATO, DER dan Current Ratio terhadap ROA pda Perusahaan Property dan Real Estate. Owner, 3(2), 139. https://doi.org/10.33395/owner.v3i2.127

Krisnaldy, K. (2020). Pengaruh Modal Kerja Dan Current Ratio (CR) Terhadap Return On Asset (ROA) Pada Perusahaan PT.Indofood.Tbk pada priode 2008-2017. Jurnal Madani: Ilmu Pengetahuan, Teknologi, Dan Humaniora, 3(1), 95–103. https://doi.org/10.33753/madani.v3i1.91

Mahardhika, P. A., & Marbun, D. P. (2017). Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Assets pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2008-2015. Widyakala Journal, 3, 5.

Nur’aidawati, S. (2018). Pengaruh Current Ratio (Cr), Total Asset Turnover (Tato), Debt To Equity Ratio (Der) Dan Return On Asset (Roa) Terhadap Harga Saham Dan Dampaknya Pada Nilai Perusahaan ( Studi Kasus pada Sepuluh Bank Terbesar yang terdaftar di Bursa Efek Indonesia Periode. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 1(3), 70–83. https://doi.org/10.32493/skt.v1i3.1091

PA, M., & Marbun, D. (2016). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets. Widyakala Journal, 3(1), 23. https://doi.org/10.36262/widyakala.v3i0.21

Riawan, R. A. (2020). Return on Assets, Ukuran Perusahaan Dan Debt To Equity Ratio Terhadap Earning Per Share. Media Trend, 15(1), 41–51. https://doi.org/10.21107/mediatrend.v15i1.5970

Rohmah, M., Qomari, N., & Iman, N. (2020). Pengaruh Rasio Likuiditas, Solvabilitas Dan Rasio Aktivitas Terhadap Profitabilitas Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. EkoBis: Jurnal Ekonomi & Bisnis, 1(1), 8–16. https://doi.org/10.46821/ekobis.v1i1.8

Septiana, L. (2020). Pengaruh Return on Asset terhadap Earning per Share pada PT Indo Tambangraya Megah Tbk. Jurnal Pasar Modal Dan Bisnis, 2(2), 227–232. https://doi.org/10.37194/jpmb.v2i2.54

Sipahutar, R. P., & Sanjaya, S. (2019). Pengaruh Current Ratio Dan Total Asset Turnover Terhadap Return on Assets Pada Perusahaan Restoran, Hotel Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Bisnis, 19(2), 200–211. https://doi.org/10.30596/jrab.v19i2.4753

Subhan, M., Umam, N., Wijayanto, E., Mochammad, ), & Kodir, A. (2019). TERHADAP EARNING PER SHARE (EPS) (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang tercatat di BEI Periode 2014-2018). Keunis Majalah Ilmiah-ISSN, 7(2), 106–117. www.idx.co.id,

Supardi, H., & Suratno, H. (2016). Herman Supardi Pengaruh Current Ratio , Debt To Asset Ratio , Total Asset Turnover Dan Inflasi Terhadap Return On Asset Herman Supardi. 2(2), 16–27.

Suryanto, W. (2019). Pengaruh Return On Assets, Current Ratio, Total Asset Turn Over, Dan Quick Ratio Terhadap Earning Per Share Serta Dampaknya Terhadap Dividend Payout Ratio (Studi Kasus Pada Perusahaan Jasa Konstruksi Yang Terdaftar Di Bursa Efek Tiongkok). Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 2(3), 117. https://doi.org/10.32493/skt.v2i3.2795

Ulil, A., & Al, A. (2020). No Title. 4(September), 92–98.

Wartono, T. (2018). Pengaruh Return On Asset Dan Current Ratio Terhadap Earning Per Share (Studi pada PT. Plaza Indonesia Realty, Tbk.). JURNAL SeMaRaK, 1(2). https://doi.org/10.32493/smk.v1i2.1809

Widati, S., & Hartini, T. D. (2021). Pengaruh Current Ratio, Inventory Turnover dan Debt to Equity terhadap Return on Asset. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 4(2), 974–984. https://doi.org/10.36778/jesya.v4i2.457

Widodo, A. (2019). Analisis Pengaruh Current Ratio (Cr), Total Asset Turnover (Tato), Dan Debt To Asset Ratio (Dar) Terhadap Return on Asset (Roa), Serta Dampaknya Terhadap Nilai Perusahaan. Jimf (Jurnal Ilmiah Manajemen Forkamma), 1(2), 87–112. https://doi.org/10.32493/frkm.v1i2.2542

Downloads

Published

2022-01-10

How to Cite

Bustani, O., & Suheri, S. (2022). Current Ratio, Total Assest Turnover dan Return On Assest sebagai variabel intervening Terhadap Earning Per Share . Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital Dan Kewirausahaan, 1(1), 56–88. https://doi.org/10.55983/inov.v1i1.44