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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Public Budgeting, Accounting and Finance Jurnal Administrasi dan Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC)
Latersia Br Gurusinga
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi & Rekayasa Teknologi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

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Pengaruh Current Ratio, Return on Equity Dan Inventory Turnover Terhadap Earning Pershare Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Stevani; Latersia Br Gurusinga
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.758

Abstract

This study aims to examine and analyze the effect of the current ratio, return on equity and inventory turnover having an effect on earnings per share in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is all large trading and small trading sub-sector companies listed on the Indonesia Stock Exchange totaling 43 companies. The sample of this research is 15 companies with purposive sampling technique. The results of the research show that partially current ratio has an effect on earnings per share, the rest on return on equity and inventory turnover have no effect on earnings per share. Simultaneously current ratio, return on equity and inventory turnover affect earnings per share
Co-Authors Alvan Juniardi Marpaung Anastasia Tetriani Desfina Tristan Elisa Elisa Fitri Handayani Hernawaty Manalu Marvin Marvin Monica Halim Natasya Lovett Michelle Natasya Lovett Michelle Pita karni Zendrato Robin Robin Stevani Talita Talita Thevanni Tri Puspita Sari Vanny Vanny William Sugiato Willy Chandra Yunita Gunawan