DOL, DFL, CR和纹身的影响,EPS在2014-2019年间注册的电信公司

Lu’luil Maknun Thohirin, P. Purnamawati
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引用次数: 0

摘要

本研究的目的是确定运营杠杆(DOL),财务杠杆(DFL),流动比率(CR)和总资产周转率(TATO)对2014-2019年期间印度尼西亚证券交易所电信公司每股收益(EPS)的影响。本研究采用定量描述方法进行描述性研究。数据收集技术是通过文献研究和文献研究进行的。数据分析方法采用经典假设检验和多元线性回归分析。研究结果表明:1)经营杠杆(DOL)对每股收益(EPS)有显著的正向影响;2)财务杠杆(DFL)对每股收益(EPS)有显著负向影响;3)流动比率(CR)对每股收益(EPS)有负的不显著影响;4)总资产周转率(TATO)对每股收益(EPS)有显著的正向影响;5)经营杠杆(DOL)、财务杠杆(DFL)、流动比率(CR)和总资产周转率(TATO)影响每股收益(EPS)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh DOL, DFL, CR, Dan TATO, Terhadap EPS Pada Perusahaan Telekomunikasi Yang Tedaftar di BEI Periode 2014-2019
The aim of this research is to identify influence of Operating Leverage (DOL), Financial Leverage(DFL), Current Ratio (CR), and Total Asset Turnover (TATO) to Earning Per Share (EPS) on Telecommunication Companies in Indonesia Stock Exchange in the period 2014-2019. This research was conducted descriptive, using quantitative descriptive methods. Data collection techniques were carried out by means of documentation studies and literature studies. The data analysis technique used classical assumption test, and multiple linear regression analysis. The result of this study is indicated 1) Operating Leverage (DOL) has a positive and significant effect on Earning Per Share (EPS); 2) Financial Leverage (DFL) has a negative and significant effect on Earning Per Share (EPS); 3) Current Ratio (CR) has a negative not significant effect on Earning Per Share (EPS); 4)Total Asset Turnover (TATO) has a positive and significant on Earning Per Share(EPS); 5) Operating Leverage (DOL), Financial Leverage (DFL), Current Ratio (CR), and Total Asset turnover (TATO) affect the Earning Per Share (EPS).
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