Pengaruh Return on Equity, Debt to Equity Rasio, Size dan Cash Flow from Operation terhadap Earning Per Share pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia
AbstractThe main aim of the study is to find the impact of return on equity, debt to equity ratio, size, and cash flow operation on earning per share in consumer goods manufacturing company. For this study, quantitative data is gathered from annual reports of 53 firms in consumer goods manufacturing company listed at Indonesia Stock Exchange (IDX) over the five years from 2013-2017. The sample used in this research is 24 companies by using purposive sampling method. Linear regression analysis is used to discover the impact of return on equity, debt to equity ratio, size, and cash flow operation on earning per share. Results of this study indicate that return on equity, size, and cash flow operation has a significant positive impact on earning per share, while debt to equity has significant negative impact on earning per shares.