DOES EARNING PER SHARE (EPS) AFFECTED BY DEBT TO ASSET RATIO (DAR) AND DEBT TO EQUITY RATIO (DER)?

Authors

  • Nugi Mohammad Nugraha
  • Bulan Tati Fitria
  • DevyMawarnie Puspitasari
  • Evie Damayanti

Abstract

This research examines the impact of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) on Earning
Per Share (EPS) at basic industry and chemicals sector. This research used data based on available annual
financial statements period 2015- 2018. The population of this research are 71 companies’ basic industry
and chemicals sector listed in Indonesia Stock Exchange, the sample selection using purposive sample
because not all companies in basic industry and chemicals sector fit in this research criteria. The final
sample chosen are 17 companies of basic industry and chemicals sector listed in Indonesia Stock
Exchange. The data analysis technique used is multiple linear regression. The result of this research
shows that Debt to Asset Ratio (DAR) has a significant negative effect on Earning Per Share (EPS), Debt
to Equity Ratio (DER) has no significant effect on Earning Per Share (EPS). Debt to Asset Ratio (DAR)
and Debt to Equity Ratio (DER) have simultaneous effect on Earning Per Share (EPS).

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Published

2021-01-01

How to Cite

Nugi Mohammad Nugraha, Bulan Tati Fitria, DevyMawarnie Puspitasari, & Evie Damayanti. (2021). DOES EARNING PER SHARE (EPS) AFFECTED BY DEBT TO ASSET RATIO (DAR) AND DEBT TO EQUITY RATIO (DER)?. PalArch’s Journal of Archaeology of Egypt Egyptology, 17(10), 1199–1209. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/4809

Issue

Vol. 17 No. 10 (2020): PalArch’s Journal of Archaeology of Egypt/Egyptology

Section

Articles