đ
17 January 2026
DOI: 10.58192/ebismen.v5i1.4075
Pengaruh Rasio Keuangan Terhadap Earning Per Share: Studi Sektor Makanan dan Minuman di Indonesia
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Universitas Maritim AMNI
đ Abstract
This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.
đ Keywords
#Current Ratio; Debt to Asset Ratio; Earning Per Share; Inventory Turnover; Financial Performance
âšī¸ Informasi Publikasi
Tanggal Publikasi
17 January 2026
Volume / Nomor / Tahun
Volume 5, Nomor 1, Tahun 2026
đ HOW TO CITE
Hidayat, Famelia Widya; Zaman, Badrus; Kurniawan, Andy, "Pengaruh Rasio Keuangan Terhadap Earning Per Share: Studi Sektor Makanan dan Minuman di Indonesia," Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN), vol. 5, no. 1, Jan. 2026.
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