PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, PRICE EARNING RATIO, NET PROFIT MARGIN, DAN TOTAL SALES TERHADAP EARNING PER SHARE PADA PERUSAHAAN SEKTOR LEMBAGA PEMBIAYAAN YANG TERDAFTAR DI BEI. TAHUN 2011-2015

Abstract

This study aims to determine the effect Return On Assets, Debt Equity Ratio, Price Earning Ratio, Net Profit Margin, and Total Sales to Earning Per Share. And to determine the role of the variable Debt Equity Ratio, Price Earning Ratio, Net Profit Margin, and Total Sales as a mediator on the Return On Asset influence on Earning Per Share.
The study was conducted with a sample of 12 companies in the finance sector listed on the Stock Exchange, which publishes financial reports continuously for 5 years (2011-2015). The analysis tool used is the t test for hypothesis testing 1,2,3,4, and 5, while for hypothesis testing 6,7,8 and 9 using path analysis.
T test results showed that the variable Return On Asset, variable Debt Equity Ratio, Price Earning Ratio, Net Profit Margin and Total Sales partially variable positive and significant impact on the Earning Per Share. The results of path analysis showed that the variable Total Sales is a mediator variable in effect Return On Asset to Earning Per Share, while the variable Debt Equity Ratio, Price Earning Ratio and the Net Profit Margin is not a mediator variable in effect Return On Asset to Earning Per Share.
Keywords: Return on Assets, Debt equity ratio, price-earnings ratio, Net Profit Margin,
Total Sales, Earnings Per Share.