PENGARUH DEBT TO EQUITY RATIO (DER), SIZE DAN NET PROFIT MARGIN (NPM) TERHADAP EARNING PER SHARE (EPS) PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2012-2014

Abstract

This study aimed to determine the effect debt to equity ratio (DER), Size and the net profit margin (NPM) on earning per share (EPS). In this study In this research is used by 19 companies located in the sub-sectors of food and beverages in the Indonesia Stock Exchange. The data used is secondary data obtained from yang of Indonesian Capital Market Directory from 2012 through 2014. In this study used two categories of variables. The first dependent variable is the earning per share. Both independent variables consist of debt to equity ratio (DER), size and net profit margin (NPM) hypothesis testing process is done by using a panel regression analysis, and testing of the t-statistic. Based on the results of hypothesis testing found that debt to equity ratio (DER) has no effect on the earning per share (EPS) of food and beverage companies in the Indonesia Stock Exchange, while size and net profit margin (NPM) significantly influence the earning per share food and beverage companies in the Indonesia Stock Exchange.
Keyword: Debt to Equity Ratio, Size, Net Profit Margin.