THE INFLUENCE OF CAPITAL STRUCTURE ON EARNING PER SHARE (EPS)

Authors

  • Eristy Minda Utami Universitas Widyatama
  • Riski Taufik Hidayah Universitas Widyatama

DOI:

https://doi.org/10.21009/JRMSI.008.2.04

Keywords:

Debt to Asset Ratio (DAR), Debt to Equity Ratio(DER), Long-term Debt to Asset Ratio(LDAR), Capital Structure, Earning Per Share (EPS)

Abstract

The purposes of this research are finding the influence of Capital Structure on Earning Per Share partially and simultaneously. The research method used is descriptive analysis verificative using secondary data. Statistic method is using multiple correlation regression statistic method to test the effect of indenpendent variables (capital structure) on the dependent variable (Earning Per Share) on Jakarta Islamic Index (JII) 2011 - 2016. Results of research using a significance level of 0.95 and 0.05 error rate indicates that the capital structure represented by the ratio of DAR has no effect on Earning Per Share (EPS), DER also has no effect on Earning Per Share (EPS), LDAR has a negative effect on EPS.  

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Published

2017-09-28

How to Cite

Utami, E. M., & Hidayah, R. T. (2017). THE INFLUENCE OF CAPITAL STRUCTURE ON EARNING PER SHARE (EPS). JRMSI - Jurnal Riset Manajemen Sains Indonesia, 8(2), 241–257. https://doi.org/10.21009/JRMSI.008.2.04

Issue

Vol. 8 No. 2 (2017): Jurnal Riset Manajemen Sains Indonesia

Section

Articles

License

 Creative Commons License
Articles in Jurnal Riset Manajemen Sains Indonesia are Open Access articles published under the Creative Commons CC BY-NC-SA License.  This license permits use, distribution and reproduction in any medium for non-commercial purposes only, provided the original work and source is properly cited. Any derivative of the original must be distributed under the same license as the original.