JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022

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 (STMB Multismart)
Latersia Br Gurusinga (Unknown)

Article Info

Publish Date
14 Jul 2022

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

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Journal Info
JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Website

Abbrev

JRAK

Publisher

POLITEKNIK LP3I BANDUNG

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...