公司每股收益的财务信号和内部因素

Yudhi Prasetiyo
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引用次数: 1

摘要

本研究旨在确定以净资产收益率(ROE)和流动性为指标的财务信号测试结果,然后确定以公司规模和审计质量为指标的内部公司对每股收益(EPS)的影响。使用的研究方法是定量的。本研究的对象是消费品公司,共有180家公司在2018-2021年期间在印度尼西亚证券交易所(IDX)上市。样本选择技术使用有目的的抽样。数据分析技术使用IBM SPSS 25工具进行多元线性回归。结果表明,净资产收益率、公司规模和审计质量影响每股收益。然而,流动性并不影响每股收益。本研究可为进一步的研究提供参考。同时也可以为企业提高财务绩效、维持企业在资本市场的生存、实现业务发展的最大一致性满足原则提供参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Financial Signaling And Internal Factor Company Against To Earning Per Share
This research aims to determine the results of financial signal testing as indicated by return on equity (ROE) and liquidity and then the internal company as indicated by company size and audit quality on earnings per share (EPS). The research method used is quantitative. The population of this study is consumer goods companies, totaling 180 companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The sample selection technique uses purposive sampling. The data analysis technique uses multiple linear regressions with the IBM SPSS 25 tool. The results show that return on equity, firm size and audit quality affect earnings per share. However, liquidity does not affect earnings per share. This research can be a source of reference for further research. Then it can also be a source of reference for companies in improving financial performance in maintaining the company's existence in the capital market and the maximum consistency of business development to satisfy the principles.
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