分析净资产收益率(ROE)、流动比率(CR)、净利润率(NPM)、资产负债率(DER)以及每股收益(EPS)

S. Sriyono, Detak Prapanca, Andi Setyo Budi
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引用次数: 11

摘要

本研究的目的是净资产收益率(ROE)、流动比率(CR)、净利润率(NPM)和资产负债率(DER)对每股收益(EPS)的影响是部分且同时的。研究方法采用定量抽样研究方法,选取2012 - 2016年的食品饮料制造企业,共12家。数据来自穆罕默德迪亚大学IDX经济与商业学院或IDX官方网站。数据收集是通过跟踪所选公司作为样本的财务报表、年度报告(年度报告)和连续报告或社会信息进行的。结果表明(检验F)净资产收益率、流动比率、净利润率和资产负债率对公司每股收益有显著影响。部分(t检验)可变流动比率(CR)对每股收益有负面影响。而净资产收益率(ROE)、净利润率(NPM)和资产负债率(DER)对每股收益的影响不显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analisis Return on Equity (ROE), Current Ratio (CR), Net Profit Margins (NPM), dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS)
The purpose of this study is to influence of Return on Equity (ROE), Current Ratio (CR), Net Profit Margin (NPM) and Debt To Equity Ratio (DER) to Earning Per Share (EPS) are partially and simultaneously. The research methode is Quantitative with sample research methods are food and beverage manufacturing companies period 2012 to 2016 with a total of 12 companies. Data from the IDX Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is carried out by tracking financial statements, annual reports (annual reports) and continuous reports or social information of the companies selected as samples. The results showed that simultaneously (Test F) Return on Equity, Current Ratio, Net Profit Margin, and Debt to Equity Ratio, is significant effect on the company's Earning Per Share. Partially (t test) the variable Current Ratio (CR) has a negative effect on Earning Per Share. While the variable Return On Equity (ROE), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) is not  Significant effect on Earning Per Share.
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