THE INFLUENCE OF FINANCIAL RATIOS, CFO AND FIRM SIZE ON EPS

Rayna, Kartika and Desi, Handayani (2019) THE INFLUENCE OF FINANCIAL RATIOS, CFO AND FIRM SIZE ON EPS. In: International Conference on Applied Science, Engineering, Business and Information Technology, 2016, Padang. (Submitted)

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Abstract

This research is to analyze the influence of financial ratios, cash flow from operation, and firm size on Earning per Share (EPS) of the companies listed on Indonesia Stock Exchange (IDX) and incorporated in LQ-45 index. The independent variables used in this research are Net Profit Margin (NPM), Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Cash Flow from Operation to Sales Ratio, and Firm Size while the dependent variable is Earning per Share (EPS). This research uses multiple regressions to analyze the data. There are 19 companies which meet the sampling criteria. The finding shows that NPM, DER, TATO and firm size have positive influence to EPS while operating cash margin ratio has negative influence on EPS and current ratio has no influence on EPS. Keywords: Financial ratios, Cash Flow from Operation, Firm Size, Earning per Share

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntasi
Depositing User: Rayna Kartika
Date Deposited: 25 Sep 2019 14:46
Last Modified: 25 Sep 2019 14:46
URI: http://repo.unand.ac.id/id/eprint/28442

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